The role of executional strategic cost management techniques in supporting firms' triple bottom line performance

Firms' social and environmental responsibilities have affected their objectives to be able to satisfy the needs of different stakeholders that led to the emergence of the concept of firms' (Triple Bottom Line) TBL performance which should be reflected in their strategic cost management systems. Little of previous studies have analyzed the development in strategic cost management techniques as result of firms' TBL performance, accordingly this research aims to study the development in executional strategic cost management as a subsystem of strategic cost management system in supporting firms' TBL performance and the research studied the development in and the role of Activity based costing and management (ABC&ABM), Life cycle costing and Life cycle sustainability assessment (LCSA), and Sustainability balanced scorecard (SBSC) in supporting firms' TBL performance.