Cost management has moved from a traditional role of product costing and operational control to a broader strategic focus, which places an emphasis on: Multiple Choice Competitive pricing. Domestic marketing. Short-term thinking. Strategic thinking. Independent judgment.

Respuesta :

Answer:

Strategic thinking.

Explanation:

Strategic cost management refers to the process of improving the strategic position of a company by lowering its costs (both production and distribution costs). For example, Amazon's strategic cost management has helped them grow into a huge retailer by offering low prices, but low prices could only be achieved through low distribution costs per unit sold.