The main goal of many manufacturing companies is to reduce costs, this facilitates improving the company's profitability and increasing competitiveness in the market. To achieve this goal, companies may use different methods, including improving production processes, more efficient use of resources, reducing wastage of consumables and energy, using advanced technologies, and improving management systems; Therefore, these measures reduce costs and the company can use its resources in the best possible way. The purpose of this research is to explain the accounting model of strategic management to reduce the costs of manufacturing companies in Germany. The qualitative research method was conducted through interviews with 12 professional and university experts including management accountants, financial managers and university professors in 2021. According to the results of the research, five components of the theory of limitations, the objective evaluation component, the value chain component, the activity-based management component and the balanced evaluation card component were extracted according to the experts' opinion. Also, 21 indicators were extracted. It is suggested to the country's manufacturing companies to use the components and indicators identified in this research to reduce costs and improve performance.