TITLE:
Strategic Cost Management—A Review of Research Status at Home and Abroad
AUTHORS:
Yong Wang
KEYWORDS:
Strategic Cost Management, Research Status, Literature Review
JOURNAL NAME:
Modern Economy,
Vol.10 No.2,
February
19,
2019
ABSTRACT: Cost management is a long-standing research topic in
the field of management accounting. In today’s, cost management has been
closely linked to the company’s strategy, and has become an important way for
enterprises to build competitive advantage and create core competitiveness. In
order to understand the development of strategic cost management in recent
years, in order to inspire future research directions, this paper mainly
selects the domestic and international literature on strategic cost management
issues from 2013 to 2017, their research content, research framework, and research methods. The conclusions of the
study are summarized. It is
found that the strategic cost management research shows the characteristics of
using empirical research and clear research framework. Finally, based on this,
the future research is proposed.