Cost management and customer service in business performance: a case study in the garment industry
DOI:
https://doi.org/10.29393/RAN10-8ACMM20008Keywords:
cost management system, diagnosis, cost management, strategyAbstract
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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Copyright (c) 2024 Mariela Aydeé Pérez Nieto, Mónica Hernández-Madrigal
This work is licensed under a Creative Commons Attribution 4.0 International License.