From the other hand, tendency to increasing globalization in many markets has increased the pressures for reducing costs. Customers and consumers always create value and show less loyalty to a specific brand or producer for reducing costs. Customers and consumers always create value and show less loyalty to a specific brand or producer. In this challenging environment, costs management philosophy is recognized as a management knowledge which can mix pricing strategies with supply chain management and provide opportunities for reducing costs and increasing organizational benefits (Christopher et al 2005). So, the present competitive world necessitates the development and complexity of cost management for decreasing costs. Cost management is a philosophy, behaviors and a set of techniques for creating added value or a lower cost looking for the long-term achievements of a company (copper and sokaplar 2003). Cost management refers to the all processes leading to finishing a project with a predetermined budget for it (Sohrabi et al 2006). Then, the role of cost management in measuring, collecting, analyzing, and reporting the information is efficient and on time. In a book titled “cost management strategies for business decisions”, frank Helto, Ronald and Whilton have referred to cost management wastes as occurred costs, accepting that all costs can be managed to achieve organizational goals (Copper and Sukaplar 2003). Cost management includes 3 key elements: