Strategic framework of Relevant Cost Analysis

Abstract

Traditionally, the relevant cost analysis is one of the best sources of cost information for short – terms management decision making. While , depending on this cost information without strategic vision considers a significant risk through its impact on long – term strategic planning in the context of business environment that addressed with complexly, high competition and the dominance oh strategic thinking . In this context , the aim of this research is to explain the nature of short- term management decision making process depended upon relevant cost analysis in term of strategic planning and that issues which adopted by organizations . This research has been depended on identifying variables and relationships among them in its theoretical context. While it depends quantification analytical on identifying this theme by non – profit organizations for specialization and importance of this activity in social and economy life, especially in Iraq.