Yuan Zhou
Abstract
This study explored costing methodologies and cost management practices utilized by companies in the Peoples' Republic of China (PRC). The major findings of the study are as follows: The consciousness of company cost management is weak, costing method is behind and different from the international cost custom.
OpenAlex reports 1 citations for this work. Citation counts describe recorded attention and do not establish research quality.
A contribution statement is not available in the OpenAlex record.
Method details are not available in the OpenAlex metadata.
Findings are not separately available in the OpenAlex metadata.
Limitations are not available in the OpenAlex metadata.
Application details are not available in the OpenAlex metadata.
This study explored costing methodologies and cost management practices utilized by companies in the Peoples' Republic of China (PRC). The major findings of the study are as follows: The consciousness of company cost management is weak, costing method is behind and different from the international cost custom.
Key concepts: Activity-based costing, Cost accounting, Product cost management, Business, China, Target costing, Cost driver, Total absorption costing