Cost Accounting and Control Model Research Based on Cluster Supply Chain

Abstract

Enterprise management mode is being changed by a single enterprise management mode into supply chain management. The development of economy calls for the needs of the application of cost management in the supply chain, which is one of the most important trends in the field of cost management. However, the weak basis for cost management of small and medium enterprises (SMEs) and the lack of funds and personnel various resources make most of the current cost management methods and technologies in supply chain cannot be applied into SMEs’ management. All of these give practitioners in SMEs and researchers in the field of cost research an important research topic-the unique management mode of cost management for SMEs in the supply chain environment.