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《Journal of Communication of Finance and Accounting》 2005-06
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Study on Cost Management Pattern of the Company: A Thinking of Strategic Cost Management Pattern

Ran Qiuhong Liu Yufeng (Business School, Wuhan University, Wuhan, Hubei 430072)  
This paper firstly gave a simple analysis of the concept of "cost management pattern of the company"; secondly, through a comparative analysis of the four representative cost management patterns which are far-reaching and popular currently, it discussed the due characteristics of the strategic cost management pattern under the new economic conditions. And then, on the basis of the above discussions, the writer put forward a plan of strategic cost management pattern which is a collective application of objective-cost management, activity-based costing and responsibility-cost management.
【CateGory Index】: F275.3
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【References】
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1 WU Xian-ying1,2,SHEN Hua-yan1(1.School of Economics and Management,Harbin Engineering University,Harbin 150001,China;2.Institute of Shipbuilding Industry Management,Harbin Engineering University,Harbin 150001,China);Strategic cost management model of Chinese shipyards in the context of clustering[J];Science-Technology and Management;2009-04
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【Co-citations】
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1 PAN He-ping(Department of Management Engineering,Anhui Institute of Architecture & Industry,Hefei 230022,China);The comprehensive fuzzy method in enterprise achievement evaluation[J];Journal of Anhui Institute of Architecture;2005-05
2 Wang Pengcai(Huaihai Institute of Technology,Lianyungang,Jiangsu 222001);Discussion on the Construction of the Management Accounting Methods System[J];Communication of Finance and Accounting(Academy Version);2007-08
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5 LIU Tao,YAN Xiao ( Business School, Suzhou University, Suzhou 215021, China ; Financial Department of Suzhou , Suzhou 215021, China);Systematic Analysis Procedure of Strategic Management Accounting[J];Economy and Management;2004-11
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10 Cheng Min(Anhui University, Hefei, Anhui, 230000);On the Theory of Strategic Management Accounting[J];Journal of Guangdong Economic Management College;2005-01
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1 FU Yuanlue (Xiamen University of China);Strategic Management Accounting Beyond the Firm Boundary[A];[C];2005
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1 Wang Yanxiang (Col. of Manag., Qinghua Univ., 100084, Beijing, China);Cost and Profit in Environmental Accounting[J];JOURNAL OF NORTH CHINA UNIVERSITY OF TECHNOLOGY;2000-02
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