Integration Relationship between SCM & SAOI, Its Effect on Selecting & Developing Competitive Strategy

Recently, there are many studies concerned in discussion of Strategic Cost Management (SCM), but most of these studies did not have the Framework and/or tools, as an important scientific aspect, and also the mechanism of how to apply the (SCM) as an important applied aspect. Hence, this study is concerned with providing or establishing the scientific base for the framework, tools and mechanisms of how to deploy and develop strategic cost Management, in addition to highlighting the integration and interrelation levels between these frames, tools, and mechanisms. Eventually, the study concludes by introducing the strategic accounting models, that may be useful for Strategic Analysis of Operating Income (SAOI), to measure the success of selection, management and development of general competitive strategy/strategies.