Strategic Cost Management associated with activity-based Cost as a New Business Management Technique
Keywords:
cost management, activity based management, costing system, decision makingAbstract
Strategic Cost Management is the use made by the management of organizations of information regarding costs within their decision-making process. The present work aims to deepen the impact of Strategic Cost Management, associated with Activity Based Management as a new business management technique to support decision-making. For this, the analytical-synthetic, hypothetical-deductive historical-logical research methods are used, in order to show that Activity-Based Management uses the information obtained from the Activity-Based Costing system and together they manage to guide the activities of the value chain of the company towards continuous improvement, identifying problems and opportunities to reduce costs, and thereby increase competitive advantage, key factors in improving the decision-making process.
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