Full-Text Search:
Home|Journal Papers|About CNKI|User Service|FAQ|Contact Us|中文
《Communication of Finance and Accounting(Academy Version)》 2007-09
Add to Favorite Get Latest Update

Developing and Development Direction of Strategic Cost Management Theoretical

Qiu Zhaozhong (Sinopec Zhenhai Refining & Chemical Company Limited, Ningbo,Zhejiang 315207)  
This article is start with the new discovery of activity-based costing study took by Robert S. Kaplan, and then analyze the conflict between traditional cost management and the change of growth way of Enterprise, as well as the impact of development of Modern Strategy Management theory, deeply delineate the socioeconomic background of the birth of Strategic Cost Management theory. On the basis of introducing the intension and basic features of the Strategic Cost Management theory, it mainly expound the idea with America as its representative, which is Value-chain - product life-cycle - cost driver - activity-based costing management, and the idea with Japan as its representative, which is Value Engineering - product life-cycle- Target costing - cost building, as well as the theoretical research and practical status of internal Strategic Cost Management theory. At last, it indicates the economic meaning and research development direction of the Strategic Cost Management theory.
【CateGory Index】: F275
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
【Citations】
Chinese Journal Full-text Database 2 Hits
1 Zhang Caijiang, Li Kehua, Xu Yongmei;Review of VE Theory and Practice in China and Some Deep Thinking about its Depression[J];Nankai Business Review;2002-01
2 RAN Qiu-hong (Business School,Wuhan University,Wuhan 430072,China);Concept, Method and Application of Strategic Cost Management[J];China Soft Science;2001-05
【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 ZHANG Li-xia,YE Shi-rong (Anhui University of Technology and Science. Wuhu, 241000,China);Control and management of target costing[J];Journal of Anhui University of Technology and Science;2004-01
2 XU Hui( School of Business and Administration,Anhui University,Hefei,230039,Anhui);An Analysis of Activity[J];Journal of Anhui Agricultural University;2004-03
3 YANG Yu-ying(Plan and Finance Dept.of Baotou Steel(Group) Corp.,Baotou 014010,Nei Monggol,China);Discussion on Strategic Cost Management[J];Science & Technology of Baotou Steel(Group) Corporation;2007-03
4 He Ying ( Economy & Management School, Beijing University of Post & Telecommunications, Beijing 100083);Summary of the Research on Strategic Cost Management[J];Journal of Beijing Technology and Business University;2004-01
5 Chen Ke (School of Accounting, Beijing Technology Business and University, Beijing 100037);The Core Idea and Methodology of Strategic Cost Management in Mergers and Acquisitions[J];Journal of Beijing Technology and Business University(Social Science);2006-06
6 SUN Yu-hong (Harbin Industry University, Harbin 150080, China);Research on Designing and Operating Strategic Cost Accounting System of Manufacturing Enterprises[J];Commercial Research;2003-09
7 TIAN Zhi-gang, LIU Qiu-sheng;The Ways of Implementing Activity-based Costing in Chinese Small-and-medium-sized Enterprises[J];Commercial Research;2003-19
8 XU Xue-jun,HUA Xue-lan (School of Business Administration,South China University of Technology,Guangzhou 510640,China);On Cost Management Research in ERP Operation Costing[J];Commercial Research;2003-21
9 FENG Yu-qi (accounting department chairman of liaoning University of Petroleum & Chemical Technology);The Reinforcement of Cost Management in New Economic Conditions[J];Commercial Research;2004-03
10 JI Guo-zhong (Business college of East China Normal University, Shanghai, 200062, China);The Practice of Strategic Cost Management in State-owned Enterprises[J];Commercial Research;2004-22
China Proceedings of conference Full-text Database 7 Hits
1 Gang Liu~* ShengZhang Hui Li School of Business & Management,Shandong University,China,250100 ~ ~* UFSOFT CORP.,LTD.Jinan Branch 250014;Exploring the Integration of VE and Product Design[A];[C];2004
2 Wang PingXin Wu QingHua (Management School of Xi'An JiaoTong University, ShanXi Xi'An , 710049);Activity value analysis and value-based management: An integrated framework[A];[C];2005
3 Liu Junru;Cost management evolutionary research from the history and development of organization[A];[C];2005
4 LI Yuzhou NIE Qiaoming;Reconsiderations about establishing the framework of management accounting[A];[C];2005
5 ZHANG Shi-ju (Economics and Administration College, He'nan University of Science and Technology,Luoyang 471003, China.;Timely Response to Customer's Order in Intranet[A];[C];2006
6 YOU Jian-xin, CHEN Bao - sheng (School of Economics and Management, Tongji University, Shanghai 200092, China);Economic Analysis of Purchasing Process in Manufacturing Enterprise[A];[C];2002
7 ;成本信息供需:战略成本管理视角[A];[C];2006
【Secondary Citations】
Chinese Journal Full-text Database 3 Hits
1 KONG Zao jie (Management School, Tianjin Univ., Tianjin 300072, China);The Concept and Theoretical Framework of Management Function Deployment[J];Industrial Engineering and Management;2001-03
2 Lei Xiaoqing/Department of Administration Science, Guangdong Polytechnical Normal University,Guangzhou,510633;The changes and features of VM in knowledge economy[J];Value Engineering;1999-S1
3 Bai Changhong;Literature Review of Customer Value and Its Implications[J];Nankai Business Review;2001-02
©2006 Tsinghua Tongfang Knowledge Network Technology Co., Ltd.(Beijing)(TTKN) All rights reserved