Abstract
As a strategic management in accounting, strategic coasting has attracted the practioners and scholars because the significant influences to comptetitive advantage and organizational performance. This study is aim to explore integrated strategic costing model as an effort to improve competitive advantage and performance of higher education institution. This study also provide the guideline for effectively and efficiently of cost control. A specific strategic costing –activity based costing, value chain costing, quality costing, lifecycle costing and target costing- was elaborated through literature review form each attributes simultaneously and according to comprehensive model that integrated each of principles. The study concluded the scheme is compatible and complete each other according to theoretical point of view due to the integrated implementation of the principles and attributes contribute to organization performance improve. We also argue that the scheme is contribute to distribution of strategic costing attribute and exploitation of organization resources. A new management system proposing to the incorporation of strategic costing attributes into the management of higher education organization resources, and some recommendations for practical use are presented.
Highlights
Since the last years, the literature of management accounting has recognized the influence of strategic costing as the strategic management accounting techniques due to competitive adavantage and organizational performance improve
This study explores the effect of strategic costing on competitive advantage and organizational performance as well as specific strategic costing models integrated as strategic management accounting techniques in tertiary institutions
We present in second section a comprehensive theory of the framework of each strategic costing attribute, which consists of the definitions contained and an assessment of their relevance to efficiency and effectiveness
Summary
The literature of management accounting has recognized the influence of strategic costing as the strategic management accounting techniques due to competitive adavantage and organizational performance improve. Academic studies conducted still discuss the attributes of strategic costing separately, which provides guidelines for integrating the attributes of strategic costing in an organization that is still scarce. This study explores the effect of strategic costing on competitive advantage and organizational performance as well as specific strategic costing models integrated as strategic management accounting techniques in tertiary institutions. In fourth section we provides the guidelines for the effective consolidation of strategic costing practices on competitive advantage and college performance, including theoretical details of the relationship between each of the strategic costing attributes and the description of tentative schemes for their shared use. We provide the discussion about the effective implementation of strategic costing atribute on competitive advantage and college performance
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