A Study on Strategic Cost Management Based on Value Chain Analysis


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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Springer Journals Database

Total: 8 articles

  • [1] Mulcaster, W.R, "Three Strategic Frameworks", Business Strategy Series,
  • [2] Subramanian, Uma;Matthias Matthijs, Can Sub-Saharan Africa Leap into Global Network Trade?, World Bank Policy Research Working Paper 4112,
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  • [4] Muras,A;Rodriguez,M, A New Look at Manufacturing Using CAM-I‘s Capacity Management Model, Journal of Corporate Accounting&Finance,


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