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21	Towards a conceptual framework for strategic cost management - The concept, objectives, and instruments - El Kelety, Ibrahim 18 July 2006 (has links) Strategic cost management is in its infancy. Researches and studies are still in an early exploratory stage and have not yet developed a consistent theory for strategic cost management. The thesis presents a comprehensive framework for strategic cost management. In particular the study attempts to contribute to filling the gap in the literature of strategic cost management. The suggested framework covers the concept, the objectives, the principles, the analysis fields & activities, the objects, the instruments and the key supports factors of strategic cost management to meet different challenges that the companies encounter from time to time and at different stages of development. info:eu-repo/classification/ddc/330 ddc:330 Benchmarking Gemeinkostenwertanalyse Activity based costing Activity based management Cost behavior management Cost drivers Cost level management Cost structure management Life cycle costing Overhead cost management Product cost management Resource cost management Strategic cost management Target costing Value chain