Measuring the Maturity of Strategic Cost Management in Assembly Industries (Study: A Big Company in Tehran)

Subject Areas : business management

Sara Haghighat ¹ , Habibollah Javanmard ² , Mohammad sadegh Horri ³

1 - Department of Industrial management, Arak Branch, Islamic Azad University, Arak, Iran.
2 - Department of Industrial management, Arak Branch, Islamic Azad University, Arak, Iran.
3 - Department of Industrial management, Arak Branch, Islamic Azad University, Arak, Iran.

Received: 2021-11-12 Accepted : 2022-01-03 Published : 2022-09-23

Keywords: Strategic Cost Management, Maturity Measurement, Degree of Adaptive, Assembly Industry,

Abstract :

Measurement of strategic cost management (SCM) maturity, helps organizations to measure cost management functions from input, process and output of system to improve their competitive position and plan to upgrade them. To measure SCM maturity, it is necessary to present a suitable model and strategy for each organization. The purpose of this paper is to measure SCM maturity for the assembly industry. The research method is descriptive - applied and the samples of data collection includes two groups, the first group are experts in the field of production, strategy and cost that their opinions have been used to determine the acceptance and maturity of components and indexes and the second group are managers of the company which are experienced in SCM. This group is used to determine the status of SCM indices in the company. Status of SCM has been measured by average operating and Degree of Adaptive has used for maturity measurement. The results showed that the company status in SCM was lower than the level of acceptance and maturity and the evolution of input and output components was higher than the processing components. In the last, recommendations are presented to the large industry assembly and future research.