The Importance of the Application Strategic Cost Management and Competition Strategies to Achieve Competitive Advantage for Industrial Companies Jordanian Public Shareholding

S. Beshtawi, T. Jarerah


The study aims to indicate the role of strategic cost management in the development and improvement of production processes to achieve a competitive advantage for Jordanian industrial companies, especially in the changes created by the new economic environment. To achieve the objectives of the study, the researchers designed a questionnaire, distributed to managers of financial, production and sales departments, by three questionnaires for each company, and the questionnaires recovered 135 adopted for the purposes of analysis.
The study reached the strategic management of the costs of its methods multi play an important role in providing the necessary information to perform the steps of strategic competitiveness of the Jordanian industrial companies, and that companies apply tools strategic cost management and strategies for competitive advantage in varying proportions between the medium and weak.
The study provided a set of suggestions and recommendations, including that there is a possibility to apply the tools strategic cost management in these companies because there are fundamental constituents such as the availability of basic skills to use the techniques of strategic cost management and the spread of the phenomenon of automation and the presence of specialized training programs for the rehabilitation and training of workers, but in return the study showed that there are some difficulties relating to the application.


Strategic Cost Management, Competition Strategies, Competitive Advantage

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