With regard to the increase of competitive atmosphere and companies' endeavors to capture more segments of the market, the necessity of codifying new models to apply competitive strategies, seems more momentous than before. Accordingly, with due respect to cost management, both attracting customers' satisfaction and maintaining profit margin of the manufacturers look to be highly essential.
The present research was carried out to design an appropriate model for the organizational change strategy in the cost management of Iran Khodro Company's Supply Chain. The research looks into the elements influencing the cost management, i.e. behavioral and structural factors as well as competitors and technology through the community, via conducting extensive studies on the change known models and identifying the effective elements in creating change in the cost management with regard to organizational behavior approach.
Hence, a conceptual Model was demonstrated in terms of the relations between the four major aspects influencing the cost management and ten variables creating such aspects as well. In relation to the behavioral aspect, the influencing elements were studied at three behavioral levels, namely individual, group and organization levels. In relation to the competitors, the effects of being a single source and the structure of companies' costs, and in relation to technology , the effects of productionand information technologies were assayed. In relation to the structure, the effects of complexity, formality and concentration on the change strategy of Cost management were observed. The questionnaires distributed were
then collected from 41 A-grade manufacturers in the Parts Supply Chain of Iran Khodro Company. The results showed that among the introduced elements in the conceptual model, the effect of competitors on cost management was not affirmed.
Besides, the study on the suppliers' behaviors showed that it influences the strategies of cost change management only at organization level. The effect of organizational structure on cost management was confirmed based on the complexity of the elements only.
Therefore, we can come to the conclusion that elements of formality and concentration have no or have an insignificant effect on the proposed model. However, the fundamental result of the research confirmed the relation between technology and cost management within the two areas of production and information technologies.