Strategic Cost Management - some notes

The following notes are on Strategic Cost Management, which is a topic in Strategic Management Accounting:

Discussion item 1: Underlying theories of Strategic Cost Management



Note

Discussion item 2: Conventional Cost Analysis based on Relevant Cost Analysis vs Strategic Cost Management



Reference
Shank, J.K. and Govindarajan, V. (1993) Strategic Cost Management: The New Tool for Competitive Advantage, The Free Press