Author:
Abbas Khudhair Al-Salmawi Maytham
Abstract
The study aimed to demonstrate the importance of using strategic cost management tools in developing and improving production processes in order to achieve competitive advantages for industrial companies, especially given the changes brought about by the new economic environment. Among the most important findings of the study: Strategic cost management in its various Pathways play an important role in providing industrial companies with the information necessary to implement strategic competitive measures, applying strategic cost management techniques, and the spread of the automation phenomenon. The existence of special training programs to qualify and train workers.
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