This assignment requires a comprehensive analysis of strategic cost accounting concepts, drawing insights from key textbooks such as Hoque's 'Strategic Management Accounting' and Horngren et al.'s 'Management and Cost Accounting'. Utilize case studies and real-world examples to evaluate different cost allocation methods (e.g., direct, step-down, reciprocal services). Additionally, consider the impact of strategic decisions on cost structures using Kaplan & Atkinson's 'Advanced Management Accounting'. Explore contemporary issues like environmental management accounting (Setthasakko, 2010) and earnings management (Zang, 2011). Draw upon resources from the Management Accounting Research Interest Group and Desklib for additional insights.