This research examines the schools and foundations related to strategy and strategic management, including strategic planning, strategic thinking and the first dimension of strategy formulation. Also, social responsibility and mission determination as part of the strategy formulation process are investigated by analyzing internal factors and Externally, adapting the structure of the organization to the strategy, linking the rights and performance with the strategy and paying attention to production and human resources during the implementation of the research strategy determines how strategic management can help to improve the performance and achieve the goals of the organization. The purpose of this research was to explain the importance and role of different schools of strategy and strategic management in improving organizational performance. By analyzing and examining different types of schools and models, this research has tried to provide a general framework for choosing and using the right model for the strategic success of organizations. The results obtained from this research show that paying attention to schools and concepts of strategic management in the process of developing a proposed framework for strategic cost management can lead to a significant improvement in organizational performance and operations, and thus emphasizes the importance of this issue.