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.
Highlights
Cost management is a long-standing research topic in the field of management accounting
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
It is found that the strategic cost management research shows the characteristics of using empirical research and clear research framework
Summary
Cost management is a long-standing research topic in the field of management accounting. It focuses on getting as much use value as possible with as little cost as possible. Strategic cost management is guided by cost-effectiveness. If it can enhance the competitive advantage of enterprises, it is in line with the spirit of strategic cost management to increase costs appropriately. This paper attempts to make a brief review of the relevant literature on strategic cost management in the past five years at home and abroad, and summarizes the research results, hoping to provide some inspiration for future research. The results are sorted out and summarized; on this basis, some ideas provided for future research directions
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