الادارة الاستراتيجية للتكلفة

This course extends the perspective of cost management and analysis from a primary focus on tactical short-run/micro concerns to an emphasis on strategic long-run/macro issues.  The linkage between cost management, analysis and strategy is facilitated by utilizing three powerful strategic management tools:  value chain analysis (business functions), strategic positioning and cost driver analysis.  Supported by these as well as by other financial and non-financial tools, cost management and analysis evolves into Strategic Cost Management (SCM).  SCM exists to support decision-makers as they develop, communicate, implement, evaluate and modify organizational strategy.