鏂囩尞鍑哄
:
RICHARD C. Enterprise Cost Control Strategies: The Case of High-tech
Enterprise [J]. The Journal of International Finance, 2014, 6(12): 13-29.
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鍘熸枃
Enterprise Cost Control Strategies: The Case of High-tech Enterprise
RICHARD C
Abstract
Since 1980s, trends like globalization, technological innovation, and information
technology
have
changed
the
way
companies
are
managed.
On
the
one
hand,
the
development
of
information
technology
brings
companies
more
advanced
management
tools
to
reduce
costs
and
increase
productivity;
on
the
other
hand,
globalization of markets is increasing the intensity of competition among industries.
In order to survive in the competitive environment, companies must have long-term
strategic
plan,
implement
effective
management
and
improve
competitiveness.
Accounting
information,
especially
cost
accounting
information
plays
an
important
role
in
developing
and
implementing
the
company鈥檚
strategy.
In
practice,
many
companies find that the competitive advantages depend on three factors: cost, quality,
product development and on time deliveries. Cost management has a broad focus.
It
is
not
just
the
cost
accounting
reporting
and
the
accounting
system.
It
is
also
the
approaches
and
activities
of
a
company
in
short--run
and
long--run
planning
that
increase value for customers and lower costs of products and services.
Strategic cost
management
focuses
on
higher
productivity,
shorter
production
runs,
larger
product
quantity and higher product quality.
Key Words: Cost management, Cost control, Strategic domain, Strategic method, Cost
information system.
1 Introduction
In
practice,
many
companies
find
that
the
competitive
advantages
depend
on
three
factors:
cost,
quality,
product
development
and
on
time
deliveries.
Cost