Document Type : Review article
Author
University of Tehran
Abstract
The rapid and remarkable progress of technology, along with the increasing competition in world markets, has encouraged managers of economic units to produce high-quality products, provide desirable services to customers, and ultimately reduce the cost of goods and services. Therefore, in order to fulfill these expectations, providing the required information comprehensively for the accounting system is a necessity, and for this reason, many economic stakeholders are gradually moving away from traditional views based on cost accounting and are inclined to create a cost management system.
A cost management system is a type of planning and control system that is designed based on comprehensive information. In today's world, the life of many industries depends on their ability to increase the accuracy of the cost management system, which focuses on reducing costs or, more generally, cost items as an important component of the elements of the survival triangle throughout the production process and value chain. Increased competition, focus on customers, and social, political, and cultural conditions cause management in changing and new environments to be different from management methods in a static environment.
In this regard, the emergence of new ideas under the title of strategic management is one of its characteristics, which requires the design and implementation of production management, marketing, etc. completely different from the past, and these factors increase the strategic focus on cost management. Therefore, cost management is considered as one of the organizational management strategies to advance the operational goals of the enterprise, which, as part of improving the organization's strategies, is trying to have significant effects on increasing the efficiency and effectiveness of resources, as well as the growth of performance and profitability of enterprises.
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