Strategic Cost Planning: The Practical Path of the Concept: The Practical Path of the Concept

Author: Li Jiangping
Publisher:
Publish Date: 2003-09-01
Features: The book consistently weaves the concept of strategy throughout its discussion, with strategic management theory serving as its theoretical foundation. At the same time, activity-based costing (ABC) is presented as an effective tool for achieving strategic cost management. ABC and total enterprise management are the core content of the book, representing the practical path to strategic cost planning. Guided by this philosophy, the book is divided into an upper part (theoretical section) and a lower part (practical section). The upper part reviews the emergence and development of cost accounting, analyzes traditional and modern strategic cost theories and methods, as well as the basic approaches and current application status of strategic cost planning in China. Building on a thorough understanding of strategic cost concepts, it elaborates in detail on activity-based costing, analyzing China's cost management status while identifying problems and proposing solutions. The lower part takes value chain analysis as a starting point, focusing on analyzing the factors influencing costs and the process of cost planning. It provides specific examples of how ABC is applied in practice in procurement, production, and sales, accompanied by classic cases. The chapters of the book are relatively independent, allowing readers to select the content they need. At the same time, there is a consistent thread—the concept of strategic cost management—and a connecting theme—activity-based costing—throughout the chapters to maintain logical coherence and prevent a sense of disorganization. For cost practitioners and managers, the book can provide theoretical foundations and practical, actionable methods. For college students engaged in cost research, it offers classic cases and practical approaches to better study cost theory.