Providing a proposed framework for implementing strategic cost management

Strategic cost management is the process of reducing the total price and simultaneously improving the company's strategic position. Strategic cost management is achieved when the company manager understands which costs support the company's strategic position, which weaken it, and which have no effect on it. On the other hand, strategic cost management in recent years does not only include costs, but also includes other factors such as income. Therefore, this article intends to present a proposed framework for the implementation of strategic cost management by introducing, recognizing and examining various aspects of strategic cost management.