Production and Inventory Management Journal
Today' s increasingly competitive environment has prompted many fim1S to view organizational cost control as a strategic initiative through programs such as advantageous cost structure. Although strategic costing has been a concern of managers at the strategic level, finns are now trying to find ways to implement strategic initiatives at the operational level as well. These initiatives force organizations to address their major cost drivers and often result in improved processes, reduced number of non-value-added activities, improved supplier relations, and increased productivity. This article offers a case study of a large multinational manufacturing company that has successfully implemented advantageous cost structure in its effort to reduce costs and sustain competitive advantage.
Arvinder S. Loomba and M. Buckingham. "Advantageous Cost Structure: A Strategic Costing Case Study" Production and Inventory Management Journal (2001): 12-18.