%0 Journal Article
%T Cost Structures in Organizations: A Strategic Paradox
%J Management
%@ 2162-8416
%D 2013
%I 
%R 10.5923/j.mm.20130301.08
%X Cost-cutting has been a common means in efforts to improve a firm¡¯s ¡®bottom-line¡¯ during times of declining revenues, despite the evidence that cost-cutting has generally produced mixed results on profitability. In this paper, cost structures in firms are conceptualized as being a strategic paradox created by concurrent opposing forces which necessitate the firm to give consideration to simultaneously increasing and decreasing the cost structure. These pressures are explored via a classification of cost-programs to address alternative cost-pressures faced by firms.
%K Cost-Cutting
%K Organization Cost-Structures
%K Strategic Cost-Management
%U http://article.sapub.org/10.5923.j.mm.20130301.08.html