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Presenting a Model for Measurement of Strategic Cost Management Status with Process Approach in Petrochemical Industry (Study: Shazand Petrochemical Company)
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Mohammad Sadra Haghighat1   , Habibollah Javanmard2 , Mohammad Sadegh Horri1 |
1- Department of Industrial Management, Arak Branch, Islamic Azad University, Arak, Iran
2- Department of Industrial Management, Arak Branch, Islamic Azad University, Arak, Iran , Hamid1350@iau.ir |
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Abstract: (7 Views) |
Process of Strategic cost management (SCM) helps organizations to design and use the cost management functions for production and services from input, transaction and output effectively. Achieving the advantages of the SCM need to determining and classifying the indices and their status in implementing. The purpose of this research is determining and classifying indices of SCM process in Iranian Petrochemical industries. Samples consists of two groups; the first group is experts in the defensive industries and second group includes managers in one of assembly industries. By data Components and indices of SCM process, identified and classified in twelve components and ninety-five indices by using the content analysis method. To validate the conceptual model, the effect of components and indices has been tested by structural equation model. Finally, status of the SCM components and indices are measured by mean analysis.
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| Keywords: Strategic cost management, Strategy, Process, Indices, industry. |
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Full-Text [PDF 963 kb]
(19 Downloads)
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Type of Study: Research |
Subject:
Management
Received: 2024/11/23 | Accepted: 2025/05/12 | Published: 2025/12/22
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