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

Unveiling Seven Continents Yearbook Journal (U7Y Journal): A Global Platform for Open Academic Dialogue Switzerland — 2025. The Unveiling...