Given the importance of cost management and the expansion of its various dimensions as well as the financial performance of the company has an important place in the operating costs of companies and institutions, the theoretical relationship between its operational levels and related cost behavior is important and significant Attention. In this study, the positive relationship between organizational capital and the sticky behavior of sales, public and administrative costs has been investigated and tested. The statistical population of the study includes companies listed on the Tehran Stock Exchange that 75 companies in the period 2007 to 2013 have been selected from the statistical population by a systematic elimination method. In terms of purpose, the present study is a descriptive-correlational study in which, with a deductive-inductive approach, the primary information is collected through experiment and observation and analyzed using statistical methods. And lead to the production of theory. The result of the research is to present a model of operating cost management based on cost behavior that the results can help managers in designing and implementing an efficient cost management system and determine the effective impact of various aspects of cost management on the performance of organizations. As a result, managers and owners of companies, considering the above reason, learn the strategies related to adjusting this cost behavior pattern and achieving efficiency in distribution, sales and office costs, and through this, they can guide the performance of the firm

The main purpose of this research is theoretical and practical analysis of inter-organizational cost management (IOCM) with emphasis on cost management and risk management process. In recent years IOCM has gained increasing interest in both theoretical discussions and practice. For this reason, the Resource-based theory, Transaction cost economics, Contingency theory and Industrial networks approach with special attention to the risk concept in inter-organizational cooperation is discussed. Although this theoretical framework explain the formation of inter organizational cooperation. However, these theories and researchers did not cover the risk of inter-organizational cooperation clearly. In addition to the theoretical arguments, we also examined IOCM procedures in an application view. For this reason an unstructured interview is used by researchers to identify factors that create problems in implementing IOCM. In their opinion Resistance to change, Insufficient framework and empirical evidence, Centralized oorganizational structure, Disclosure of confidential information, Changes in enterprise information system and the requirement to establish proper communication strategy are factors that causes IOCM practical problems in Iran. Also based on the results, we find openness of the cost data (open-book accounting and information sharing) is prerequisite for making cost reductions through IOCM procedure. Although open-book accounting has potential positive outcomes, it also entails a risk like opportunistic behavior of business partner. In order to deal with the problem of opportunistic behavior, we propose management risk with four-step process to minimize the threats posed by IOCM. Due to the importance of the supply chain in some industries, especially in the automotive industry, it is suggested that integration of IOCM process and risk management is implemented in that industry to reduce costs and improve efficiency.

In recent years, the costs of Information Technology (IT) practices have been increasing quickly on the wake of technological complexity and more market-oriented strategies which make the value chains of the corporations more complicate. Most of these costs do not associate with the products, but to the customers of market segments and distribution channels. This paper presents that the firms are going to pursuit to realize the sale price of their products and services. That is why the procedures of market-driven cost and customer-driven management have found popularity. This research is one the applied researches and the aim is to explain costing approach based on activity as a process and accounting tool of the strategic management as well. For this reason, a new model of costing is introduced as Cascade Costing, by which the customer orientation is added to cost management processes based on activity – driven costing approach. In this paper, we will arrange a case study on IT department of one of the United Arabic Emirates (UAE) banks which uses developed model of activity-based costing. We also will explain how activity-based costing method promotes to a process that compares the performances of different customers; in other words, we describe Customer – Driven Activity-Based Costing. Finally, as a consequence, in order to compute profit more precisely, it is better to use developed approaches of activity-based costing than traditional alternatives. To do so with greater ease, we can consider using of cascade costing approach as well.

Implementing the internal control mechanisms and disclosing their reports is one of the effective control tools in more suitable monitoring of stakeholders over the behavior and performance of managers. The purpose of this study is to investigate the relation between disclosure of internal control report over financial reporting, agency expenses and earnings management in listed companies in Tehran Stock Exchange. So, three hypotheses have been designed and tested using the data of a sample from listed companies in Tehran Stock Exchange during the period 2007 to 2016. The results of statistical analysis of multiple correlation models indicate that there is a significant negative relation between disclosure of internal control reports and earnings management. However, there is not a relation between earnings management and agency expenses, as well as the disclosure of internal control report and agency expenses.

Purpose: The management control system is being developed to evaluate the performance and efficiency of organizations. The purpose of this research is to investigate the improvement of organizational performance through the elements of the cost management control system with regard to the mediating role of cost efficiency. Methodology: This research is applied in terms of purpose and descriptive in terms of nature and method. The statistical population of the research is the companies of Shiraz Industrial City and the statistical sample is the collection of senior managers and employees of the financial field, numbering 143 people. The sampling method of this research was simple random and the data collection tool was a standard questionnaire taken from Dieffenbach et al (2018). In order to analyze the findings, structural equation modeling was used with SmartPLS 2. Findings: The research results show that the cost management control system has a positive and significant relationship with the two variables of cost efficiency and organizational performance. Cost efficiency has an impact on organizational performance, and when cost efficiency decreases, organizational performance decreases. In general, the cost management control system indirectly affects cost efficiency and organizational performance through the mediating variable of innovation. Originality: The management control system plays an important role in empowering organizations in the competitive world. The elements of cost management control system are effective on organizational performance and cost efficiency. These elements include strategy, organization, information, methods and culture.

Switching cost refers to the cost of losing a business partner and is applied with the aim of attracting and retaining the other party across the entire supply chain, from attracting and retaining suppliers to marketing, sales, and customer retention. Switching cost is applicable in both industrial marketing (B2B) and consumer marketing (B2C); however, this article focuses on industrial marketing due to the characteristics of the research field. The significance of switching cost lies in maintaining stakeholders, including suppliers, buyers, and intermediaries, while also bringing benefits and profitability. Various factors influence the determination of switching costs, which are addressed in this article. Although similar studies have been conducted in previous research, no comprehensive framework has yet been provided. The purpose of this research is to design a switching cost model using a qualitative-qualitative method. In the first qualitative phase, 113 open codes, 29 axial codes, and 6 selective codes were extracted from the literature and research background using the meta-synthesis method. Then, in the second qualitative phase, thematic analysis of interviews reduced the open codes to 87, and revisions were made to localize and practically adapt the extracted codes. To validate and ensure the reliability of both methods, inter-coder reliability was employed. The final framework includes six dimensions of switching cost in industrial marketing and supply chain management: (1) environmental variables, (2) strategic variables, (3) commercial variables, (4) beneficial switching cost, (5) technical switching cost, and (6) behavioral switching cost.