The Role of Strategic Cost Management in Enhancing Business Sustainability

The main objective of study is to test the relationship between strategic cost management and sustainability in the Sudanese food production firms. The main question of the study is there any relationship between strategic cost management and business sustainability? The study tested the hypotheses which reads as follows: (There is a statically significant relationship between strategic cost management and business sustainability). Questionnaires distributed to the respondents, and statistical package of social sciences (SPSS) used for data analysis. The study found out that, there is a statically significant relationship between strategic cost management and sustainability. Based on the study findings, the following recommendations are suggested: Accountants throughout the business should share responsibility for managing costs, firms should reuse and recycle wastes to create new business opportunities, firms should provides equipment to reduce the health and safety impact.