Please pick a recent article (less than 2 years) published in any newspapers or magazines such as Business Week, The Wall Street Journal, Fortune, Forbes, The Economist, Business Insider, The New York Times, CBS News, ABC News, etc... Base on that article, focus on these following topic: The Value Chain, Activity Based Costing and Management, Business Analytics, Target Costing, Life-Cycle Costing, Benchmarking, Business Process Improvement, Total Quality Management, Lean Accounting, The Theory of Constraints, Sustainability, and Enterprise Risk Management. Write in paragraphs using the below requirements to discuss the above topic that relate to the current practices/issues in Strategic Cost Management. - Topic, Title, and Reference of the Article

- Synopsis of the Article (two or three paragraphs)

- Full Content of the Article (or an online link to the article)

- Relevance of the Article to Strategic Cost Management Literature (one or two paragraphs)

- List at least three Questions/Issues to be discussed