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Journal articles on the topic 'Strategic Cost'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

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1

Gal-Or, Esther. "Strategic Cost Allocation." Journal of Industrial Economics 41, no. 4 (1993): 387. http://dx.doi.org/10.2307/2950599.

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2

Freedman, Mike. "Strategic cost management." Strategic Change 2, no. 5 (1993): 261–65. http://dx.doi.org/10.1002/jsc.4240020504.

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3

Jin, Jim Y. "Strategic Cost Reduction and Cost Revelation." German Economic Review 2, no. 2 (2001): 99–111. http://dx.doi.org/10.1111/1468-0475.00029.

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Abstract Strategic cost reduction requires cost transparency. When unilateral cost revelation is feasible, strategic cost reduction indeed arises as equilibrium. If it is not feasible, however, credible revelation has to be organized, possibly by a trade association. Then, firms face a prisoners' dilemma: in Cournot duopoly, cost revelation arises as an equilibrium, but hurts firms; in Bertrand duopoly, cost concealing is the equilibrium, while firms would be better off with cost revelation. Since cost revelation is socially desirable (undesirable) in Cournot (Bertrand) competition, it should

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4

Oybekovna, Khayitboeva Laylo. "Strategic Cost Management Accounting in Enterprises." Journal of Management and Economics 5, no. 4 (2025): 46–51. https://doi.org/10.55640/jme-05-04-07.

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This article analyzes the theoretical and practical aspects of improving strategic cost management accounting in enterprises. Under market economy conditions, traditional cost accounting is no longer sufficient to ensure the competitiveness of enterprises. Therefore, the concept of strategic cost management accounting is being introduced, which not only focuses on controlling costs but also on aligning them with long-term strategic objectives. The article reviews the views of leading scholars and provides international case studies from companies such as Toyota, Apple, Nestlé, and Nike. Additi

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5

Olha, S. Brahina, and O. Zabrodnaya Irina. "Developing a strategic approach to enterprise cost management." Economic journal Odessa polytechnic university 3, no. 17 (2021): 19–25. https://doi.org/10.5281/zenodo.5751042.

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  In the article the author presents the essential characteristics and purpose of strategic cost management, formed a conceptual model of effective strategic cost management of the enterprise and developed a structural and logical scheme of methods for assessing the effectiveness of cost management. In accordance with the developed structural and logical scheme of the methodology for assessing the effectiveness of cost management, the analysis of turnover costs in terms of elements of operating costs of the enterprise and the analysis of costs by economic elements. The development of

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6

Lyandres, Evgeny. "Strategic Cost of Diversification." Review of Financial Studies 20, no. 6 (2007): 1901–40. http://dx.doi.org/10.1093/rfs/hhm047.

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7

Tsakhaeva, Jamilya Alibekovna. "STRATEGIC ENTERPRISE COST MANAGEMENT." Journal of Applied Research 5, no. 11 (2022): 395–99. http://dx.doi.org/10.47576/2712-7516_2022_11_5_395.

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8

Grundy, Tony. "Cost is a strategic issue." Long Range Planning 29, no. 1 (1996): 58–68. http://dx.doi.org/10.1016/0024-6301(95)00066-6.

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9

Delbono, Flavio, Luca Lambertini, and Luigi Marattin. "Strategic delegation under cost asymmetry." Operations Research Letters 44, no. 4 (2016): 443–45. http://dx.doi.org/10.1016/j.orl.2016.04.006.

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10

Mirzaeva Faziljanovna, Dilafruz, and Gao Yongqian. "Effective Business Strategy for International Strategic Performance: An Empirical Study of Chinese Construction Firms." International Journal of Management Science and Business Administration 2, no. 3 (2014): 43–55. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.23.1005.

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To build on the research of strategic management we conducted an empirical study in the context of international performance. Three principal strategies, according to Porters generic strategy theory: cost leadership cost-focus and differentiation respectively, were tested in our research model. Quantitative empirical analysis of international strategy on a sample of 58 Chinese firms was conducted to determine strategies that lead to enhanced strategic performance. We utilized survey strategy encompassing questionnaire data collection. The collected data was analyzed using SPSS statistical pack

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11

Manisha gaur, Manisha gaur. "Cost and Strategic Management - Application, Framework and Strategies for the Growth of Sme Sector." Indian Journal of Applied Research 1, no. 9 (2011): 154–56. http://dx.doi.org/10.15373/2249555x/jun2012/55.

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12

Anugrah, Intan Widya, and Tintin Suhaeni. "Pengaruh Kepemimpinan Stratejik Terhadap Strategi Bersaing UKM Café dan Restoran." Jurnal Riset Bisnis dan Investasi 3, no. 3 (2018): 78. http://dx.doi.org/10.35697/jrbi.v3i3.947.

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Along with high competition, the ability to survive in the business world strategic leadership is needed to face the competition. Strategic leadership that has dimensions of vision, business model articulation, information delivery well, clever in handling power, and emotional intelligence is one of the factors needed in the company in choosing the appropriate strategy competitiveness. While the competitive strategy itself has a dimension of leadership that low cost, differentiation, and focus. This study aims to measure great strategic leadership, competitive strategy and how much strategic l

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13

Иванова, О. Е., and М. А. Козлова. "Cost regulation as a tool for strategic cost management." Экономика и предпринимательство, no. 1(126) (March 12, 2021): 1285–89. http://dx.doi.org/10.34925/eip.2021.126.01.249.

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На современном этапе развития экономических отношений одной из приоритетных задач является максимально возможное снижение уровня себестоимости. В статье исследуются подходы к регулированию уровня затрат, оцениваются прогнозные значения себестоимости по оптимистическому и пессимистическому сценарию. Результаты исследования могут быть использованы при построении ключевых компетенций управления себестоимостью отдельно взятого хозяйствующего субъекта. At the present stage of development of economic relations, one of the priority tasks is the maximum possible reduction in the level of cost. The art

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14

Santana, Tatiainy Afonso das Mercês, Carlos Alberto Diehl, and Vanessa de Quadros Martins. "Elements of strategic cost management: exploring relationship with strategic options." Contabilidade, Gestão e Governança 23, no. 2 (2020): 179–99. http://dx.doi.org/10.21714/1984-3925_2020v23n2a3.

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15

Lee, Jaehyoung, Jihoe Hwang, and Giman Nam. "Strategic Deviance and Asymmetry Cost Behavior." korean management review 50, no. 4 (2021): 1037–69. http://dx.doi.org/10.17287/kmr.2021.50.4.1037.

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16

Zhao, Wanqun. "Cost of Reasoning and Strategic Sophistication." Games 11, no. 3 (2020): 40. http://dx.doi.org/10.3390/g11030040.

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I designed an experiment to study the persistence of the prevailing levels of reasoning across games. Instead of directly comparing the k-level(s) of reasoning for each game, I used cognitive load to manipulate the strategic environment by imposing variations on the subject’s cost of reasoning and their first- and second-order beliefs. Subjects have systematic changes in k-level(s) of reasoning across games. That finding suggests that subjects are responsive to changes in the strategic environment. Changes in k-level(s) of reasoning are mostly consistent with the endogenous depth of reasoning

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17

Blocher, Edward J. "Teaching Cost Management: A Strategic Emphasis." Issues in Accounting Education 24, no. 1 (2009): 1–12. http://dx.doi.org/10.2308/iace.2009.24.1.1.

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ABSTRACT: Cost management has been tied in the past to the concepts of score-keeping, attention directing, and problem solving, but the expectations of accountants in today's world have changed dramatically, extending well beyond these concepts. This paper presents a different way to view cost management. It is not a planning or decision-making focus, but instead a focus on helping the organization be successful, through the implementation of an effective competitive strategy. Strategy is implemented by the appropriate use of cost management methods. The “why strategy?” question is answered by

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18

Chang, Myong-Hun. "Product Switching Cost and Strategic Flexibility." Journal of Economics & Management Strategy 7, no. 3 (1998): 461–88. http://dx.doi.org/10.1162/105864098567489.

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19

Flåm, S. D., and A. Jourani. "Strategic behavior and partial cost sharing." Games and Economic Behavior 43, no. 1 (2003): 44–56. http://dx.doi.org/10.1016/s0899-8256(02)00547-x.

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20

Hoefer, Martin. "Strategic cooperation in cost sharing games." International Journal of Game Theory 42, no. 1 (2011): 29–53. http://dx.doi.org/10.1007/s00182-011-0312-8.

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21

Averyt, William F., and K. Ramagopal. "Strategic disruption and transaction cost economics." International Business Review 8, no. 1 (1999): 39–53. http://dx.doi.org/10.1016/s0969-5931(98)00037-7.

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22

Colombo, Stefano. "Strategic delegation under cost asymmetry revised." Operations Research Letters 47, no. 6 (2019): 527–29. http://dx.doi.org/10.1016/j.orl.2019.09.008.

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23

Chang, Myong-Hun. "Product Switching Cost and Strategic Flexibility." Journal of Economics Management Strategy 7, no. 3 (1998): 461–88. http://dx.doi.org/10.1111/j.1430-9134.1998.00461.x.

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24

Nazarko, Linda. "A strategic approach to cost improvement." British Journal of Healthcare Management 17, no. 6 (2011): 228–33. http://dx.doi.org/10.12968/bjhc.2011.17.6.228.

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25

Dr., Abubkr Ahmed Elhadi Abdelraheem, Badreldin Elhadi Ahmed Serajeldin Dr., and Abdallah Abdalrahman Jedo Aldouma. "Strategic Cost and Activating Competitive Advantage." International Journal of Trend in Scientific Research and Development 1, no. 4 (2017): 337–42. https://doi.org/10.31142/ijtsrd147.

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This study aimed to identify the Role of Strategic Costs SCs in Activating Competitive Advantage Field Study in the Paints Companies Khartoum State . The study tested two hypotheses which are There is a significant relation between SCs and the Activating of the Competitive Advantage in the Sudanese Paints Companies in Khartoum State, there is a significant relation between SCs and the reduction of production costs in the Sudanese Paints Companies in Khartoum State. Researchers distributed 40 questionnaire forms among some of the workers in the field selected randomly 33 Forms were collected as

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26

Ходзицька, Валентина Василівна. "Strategic cost management as the main component of strategic management accounting." Technology audit and production reserves 6, no. 6(14) (2013): 36–38. http://dx.doi.org/10.15587/2312-8372.2013.19666.

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27

Dr., Abubkr Ahmed Elhadi Abdelraheem, Badreldin Elhadi Ahmed Serajeldin Dr., and Abdallah Abdalrahman Jedo Aldouma. "Impact of Strategic Cost Analysis on Accounting Information." International Journal of Trend in Scientific Research and Development 1, no. 4 (2017): 332–36. https://doi.org/10.31142/ijtsrd146.

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This study handles impact of strategic cost analysis on accounting information field study on engineering industries Companies Khartoum State , the study aimed to understand the concept of strategic cost analysis and the concept and characteristics of accounting information. The study test one hypothesis following There is a statistically significant relationship between the application of strategic costs analysis and accounting information and hypothesis is achieved. The study reached some findings from which strategic cost analysis contributes to the provision of appropriate information for

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28

Anderson, Shannon W., and Henri C. Dekker. "Strategic Cost Management in Supply Chains, Part 1: Structural Cost Management." Accounting Horizons 23, no. 2 (2009): 201–20. http://dx.doi.org/10.2308/acch.2009.23.2.201.

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SYNOPSIS: Strategic cost management is the deliberate alignment of a firm’s resources and associated cost structure with long-term strategy and short-term tactics. Although managers continue to pursue efficiency and effectiveness within the firm, increasingly improvements are obtained across the value chain: through reconfiguring firm boundaries, relocating resources, reengineering processes, and re-evaluating product and service offerings in relation to customer requirements. In this first paper in a two-part series on strategic cost management in supply chains, we review structural cost mana

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29

Wegmann, Gregory. "A Typology of Cost Accounting Practices Based on Activity-Based Costing – A Strategic Cost Management Approach." Asia-Pacific Management Accounting Journal 14, no. 2 (2019): 161–84. http://dx.doi.org/10.24191/apmaj.v14i2-08.

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This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of the research is the Strategic Cost Management Theory from which emerges the ABC philosophy. The methodology

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30

Anderson, Shannon W., and Henri C. Dekker. "Strategic Cost Management in Supply Chains, Part 2: Executional Cost Management." Accounting Horizons 23, no. 3 (2009): 289–305. http://dx.doi.org/10.2308/acch.2009.23.3.289.

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SYNOPSIS: Strategic cost management is the deliberate alignment of a firm’s resources and associated cost structure with long-term strategy and short-term tactics. Although managers continue to pursue efficiency and effectiveness within the firm, increasingly, improvements are obtained across the value chain, through reconfiguring firm boundaries, relocating resources, reengineering processes, and reevaluating product and service offerings in relation to customer requirements. The first paper in this two-part series reviewed structural cost management in supply chains (Anderson and Dekker 2009

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31

Lyba, Shevtsiv, Romaniv Yevgen, and Dolbneva Deniza. "Construction of a model of strategic management of costs at the machine-building enterprise." Technology audit and production reserves 1, no. 4(45) (2019): 11–21. https://doi.org/10.15587/2312-8372.2019.157646.

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<em>The object of research is a system of strategic cost management at a machine-building enterprise. One of the most problematic places is building a model of strategic cost management, which is associated with modeling the processes of accounting and analytical support and the complexity of adapting cost management methods. Providing an integrated and systematic approach will help the company's management personnel to obtain a sufficient amount of information to manage both at the operational and strategic levels.</em> <em>The analysis of the current state of engineering in Ukraine is co

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32

Chaikovskaya, L. A., and S. A. Filin. "Strategic cost management accounting in modern companies." International Accounting 22, no. 3 (2019): 259–73. http://dx.doi.org/10.24891/ia.22.3.259.

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33

Kulkarni, Parimal S., and L. Douglas Smith. "Strategic Procurement of High-Cost Medical Devices." International Journal of Strategic Decision Sciences 13, no. 1 (2022): 1–20. http://dx.doi.org/10.4018/ijsds.305831.

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This manuscript addresses the problem of strategic procurement of high-cost medical devices at one of the largest nonprofit health-care organizations in the USA. A mixed-integer linear programming (MILP) model is used to reveal the effects of physicians’ allowing alternative devices to be used for their medical procedures, the impact of alternative incentive-pricing mechanisms negotiated with suppliers, and the potential impact of rigidly imposing supplier-scorecard standards on several dimensions – especially when such scorecards are commonly recognized as being subject to “common-variance” r

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34

Hall, Curtis M., and Stephen J. Lusch. "Strategic Cost Shifting and State Tax Minimization." Journal of Management Accounting Research 30, no. 1 (2017): 55–72. http://dx.doi.org/10.2308/jmar-51699.

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ABSTRACT In this study, we predict and find that multistate bank holding companies strategically allocate costs among their subsidiary banks to minimize tax. In particular, we find that high tax subsidiary banks report higher costs than low tax subsidiary banks within the same bank holding company. Additional tests provide evidence of cost shifting rather than operational differences among states. In particular, we find that high tax subsidiary banks of multistate bank holding companies report higher costs than single-state banks in the same high tax state. Our study provides a unique contribu

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35

Whittington, Melanie, Adam Atherly, Lisa VanRaemdonck, and Sarah Lampe. "Strategic Methodologies in Public Health Cost Analyses." Journal of Public Health Management and Practice 23, no. 6 (2017): e10-e16. http://dx.doi.org/10.1097/phh.0000000000000385.

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36

Freebairn‐Smith, Laura. "What drives the cost of strategic planning?" Dean and Provost 26, no. 5 (2024): 1–8. https://doi.org/10.1002/dap.31453.

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37

Lueg, Rainer. "STRATEGIC COST MANAGEMENT IN NEW DRUG DEVELOPMENT." International Journal of Business Research 24, no. 3 (2024): 14–23. https://doi.org/10.18374/ijbr-24-3.2.

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38

Freebairn‐Smith, Laura. "What drives the cost of strategic planning?" Recruiting & Retaining Adult Learners 27, no. 4 (2024): 3–8. https://doi.org/10.1002/nsr.31269.

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39

Park, Soon-hong. "Strategic Deviance, Cost Behavior and Firm Value." Institute of Management and Economy Research 15, no. 3 (2024): 189–204. http://dx.doi.org/10.32599/apjb.15.3.202409.189.

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40

Han, Yichu. "Strategic Cost Control and Management in Corporations." Advances in Economics, Management and Political Sciences 109, no. 1 (2024): 49–55. http://dx.doi.org/10.54254/2754-1169/109/2024bj0114.

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In today's new situation and new state of affairs, the modernization of society with the gradual development of information technology, with people's consumption level, medical level of life gradually improve the pursuit of culture is more and more diversified, information is more and more prosperous. Various industries and fields have begun a new class of more intense competition, they are not limited to business competition, but need to go from the root of the reasonable integrated planning, in order to put more favorable funds into the follow-up input and important links, so in the current

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41

Jacques, Armel. "Product Switching Cost and Strategic Flexibility: Correction." Journal of Economics & Management Strategy 11, no. 3 (2002): 544–46. http://dx.doi.org/10.1162/105864002320272602.

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42

Friedman, Eric J. "Strategic properties of heterogeneous serial cost sharing." Mathematical Social Sciences 44, no. 2 (2002): 145–54. http://dx.doi.org/10.1016/s0165-4896(02)00012-4.

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43

BARCENA-RUIZ, JUAN CARLOS, and NORMA OLAIZOLA. "COST-SAVING PRODUCTION TECHNOLOGIES AND STRATEGIC DELEGATION*." Australian Economic Papers 45, no. 2 (2006): 141–57. http://dx.doi.org/10.1111/j.1467-8454.2006.00283.x.

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44

Subramanian, Upender, Jagmohan S. Raju, and Z. John Zhang. "The Strategic Value of High-Cost Customers." Management Science 60, no. 2 (2014): 494–507. http://dx.doi.org/10.1287/mnsc.2013.1771.

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45

Arslan, Okan, Claudia Archetti, Ola Jabali, Gilbert Laporte, and Maria Grazia Speranza. "Minimum cost network design in strategic alliances." Omega 96 (October 2020): 102079. http://dx.doi.org/10.1016/j.omega.2019.06.005.

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46

Dubois, Anna. "Strategic cost management across boundaries of firms." Industrial Marketing Management 32, no. 5 (2003): 365–74. http://dx.doi.org/10.1016/s0019-8501(03)00010-5.

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47

Sriram, Ram S., and Yash P. Gupta. "Strategic cost measurement for flexible manufacturing systems." Long Range Planning 24, no. 5 (1991): 34–40. http://dx.doi.org/10.1016/0024-6301(91)90250-r.

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48

Di Dio, Fabio, and Luca Correani. "Quality-improving and cost-reducing strategic alliances." Economia Politica 37, no. 2 (2020): 493–524. http://dx.doi.org/10.1007/s40888-020-00177-6.

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49

Himme, Alexander. "Critical success factors of strategic cost reduction." Journal of Management Control 23, no. 3 (2012): 183–210. http://dx.doi.org/10.1007/s00187-012-0157-8.

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50

Jacques, Armel. "Product Switching Cost and Strategic Flexibility: Correction." Journal of Economics Management Strategy 11, no. 3 (2002): 547–49. http://dx.doi.org/10.1111/j.1430-9134.2002.00547.x.

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