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Strategic Cost Management—A Review of Research Status at Home and Abroad

机译:战略成本管理-国内外研究现状述评

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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.
机译:成本管理是管理会计领域中长期存在的研究主题。当今,成本管理已与公司的战略紧密相连,已成为企业建立竞争优势和创造核心竞争力的重要途径。为了了解近年来战略成本管理的发展情况,以期启发今后的研究方向,本文主要选择2013-2017年国内外关于战略成本管理问题的文献,研究内容,研究框架和研究内容。方法 。总结了研究结论。研究发现,战略成本管理研究具有实证研究和明确研究框架的特点。最后,在此基础上,提出了未来的研究方向。

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