International Journal of Strategic Cost Management
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More About This Title International Journal of Strategic Cost Management

English

Cost management is an umbrella term for innovative tools, methods, and operating philosophies such as activity-based costing (ABC), activity-based management (ABM), performance measurement, benchmarking and best practices, target costing, and continuous improvement, and total quality management. Cost management largely supersedes traditional cost accounting and management (or managerial) accounting.
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