Author:  L. Karam Affiliation:  Independent Researcher Abstract In late January 2026, Tesla announced it would end production of its premium Model S and Model X lines by the end of Q2 2026, with manufacturing space—especially at Fremont, California—reallocated toward scaling its humanoid robot program (“Optimus”) and broader autonomy ambitions.  This decision is not simply a product-cycle update; it is an organizational pivot that reframes the firm’s identity, revenue logic,

Cost leadership has long been recognized as one of the core strategies firms use to compete in dynamic markets. Traditionally associated with achieving the lowest possible operating costs, the concept has evolved significantly in the last decade. Strategic accounting—once viewed primarily as a financial reporting function—has become a central driver in designing cost structures, enabling value creation, and shaping organizational strategy. In the context of global competition