Implementation of strategic cost management in manufacturing companies: overcoming costs stickiness and increasing corporate sustainability

Abstract In today's competitive world, three factors: price, quality and time have critical roles in the success of companies to achieve competition. For this purpose, also adapt themselves changes technology environment. Strategic cost management is best way improve sustainable models manufacturing companies. has solved many problems shortcomings traditional accounting system by accurate determination costs, their proper allocation products elimination waste, tries create value for shareholders using continuous improvement. The objective paper was develop a model called strategic that reduced costs stickiness increased corporate sustainability. Using approach can advantage companies, because it provides price information so users easily understand information. aim introducing contribute toward pricing, which could result profitability competitiveness highly global market at market?based price. Also, due growing competition among providing high with reasonable prices, precise measurement product necessary.