Zhao Wei School of Economics & Management Shenyang Ligong University Shenyang, China
Strategic Cost Management (SCM) is deliberate decision-making aimed at aligning the firm’s cost structure with its strategy and optimizing the enactment of the strategy. An important management topic across a wide spectrum of firms is reconfiguring the value delivery system – defining the boundaries of the firm. Profit impact should be the way that any value chain configuration is evaluated. The paper aims at to propose a theoretical extension to the literature that bridges the SCM, using Value Chain Analysis (VCA), and to illustrate the application of the two theory.
Strategic Cost Management (SCM); Value Chain Analysis(VCA); strategy; cost structure
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