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2013•International Conference on Business Computing and Global InformatizationRequires access

Costing Methodologies and Cost Management Practices: A Survey of Companies in Northeastern China

Yuan Zhou

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Abstract

This study explored costing methodologies and cost management practices utilized by the companies in Northeastern China. 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. The continuous improvement of costing and cost management would become the theme of company development.

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What this paper is about

This study explored costing methodologies and cost management practices utilized by the companies in Northeastern China. 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. The continuous improvement of costing and cost management would become the theme of company development.

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Available abstract

This study explored costing methodologies and cost management practices utilized by the companies in Northeastern China. 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. The continuous improvement of costing and cost management would become the theme of company development.

Key concepts: Activity-based costing, Product cost management, Cost accounting, Target costing, Business, Total absorption costing, China, Cost driver

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