Cost management techniques required for the Arab business organizations in achieving competitive advantage ((A proposal for an integrative framework of continuous improvement techniques))

Abstract

The conversion from limited competition in the local level, to fast competition as global style, by effected many factors the importance threat that faced the organizations in the business environment . Therefore the organization should be choice relevance strategy to achieve competitive advantage , But the recent researches has proved that the cost leadership more important strategic .
The research shed the light on the importance of the cost as a one of the strategic to achieve a competitive advantage. And that impacted off the other strategies ( Flexibility , Quality , Reliability ,and Speed ) .the research included three techniques of continuous improvement , Target costing , Kaizen costing , and Benchmarking ).
This research outline , describe , and analysis the theoretical and practical concepts of each technique through discusses some of tools that used to achieve it , included Reverse Engineering , Value Engineering , and Reengineering . The research consists four chapters, the first concerned with some of business environment variables and cost management, the second chapter focus on competitive advantage and it importance to Iraqi companies. third chapter discusses continuous improvement techniques. Last chapter attempt to construction integrated framework involves all these techniques and based on set principles that must be concentrate in it application in Iraqi companies .The integrated framework supported by follow chart that show the relationship between Competitive advantage ,Continuous improvement , and Cost management system.