Cost management and customer service in business performance: a case study in the garment industry

Authors

  • Mariela Aydee Perez Nieto Universidad Autonoma de San Luis Potosi
  • Monica Hernandez-Madrigal Universidad Autonoma de San Luis Potosi

DOI:

https://doi.org/10.29393/RAN10-8ACMM20008

Keywords:

cost management system, diagnosis, cost management, strategy

Abstract

Purpose: this study aims to examine the existing cost management system within company in the clothing industry.

Methodology: through a qualitative and descriptive study, we applied the developing and effective managerial costing model by Lawson et al. (2019).

Results: The results reveal the significance of cost management systems and excellent customer service in small businesses to achieve a greater negotiating capacity with customers.

Implications: This article contributes with a solid foundation for the diagnosis of a cost management system.

Originality: this work offers a comprehensive conceptual framework and practical tools that facilitate professionals to advance in the assessment of cost management systems, thereby influencing decision-making and business performance.

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Published

2023-12-31

How to Cite

Perez Nieto, M. A., & Hernandez-Madrigal, M. (2023). Cost management and customer service in business performance: a case study in the garment industry. RAN - Revista Academia & Negocios, 10(1), 145-162. https://doi.org/10.29393/RAN10-8ACMM20008

Issue

Section

Case Study