Cost Strategy Management: Based on Sustainable Development Research

Author: Zhang Ming, Yan Changjun
Publisher:
Publish Date: 2006-10-01
Features: This book primarily studies cost strategic management based on corporate sustainable development, divided into four parts: Theoretical, Applied, Empirical, and Case Studies. In the Theoretical section, it reviews the historical development of cost management and the shortcomings of traditional cost management, focusing on the purpose, characteristics, management functions, and constituent elements of corporate cost strategic management. It also discusses the relationship between corporate cost strategic management and sustainable development. In the Applied section, it emphasizes strategic cost management methods such as corporate value chain management and activity-based budgeting, while introducing quantitative methods in cost management. The Empirical section is one of the key parts of the book, conducting an empirical test on the correlation between corporate cost strategic management (CSM) and sustainable development, and performing a comprehensive analysis of cost system effectiveness using the DEA model. In the Case Studies section, it conducts experimental analyses of cost strategic management for four renowned domestic listed companies to illustrate the impact and importance of cost strategic management on corporate sustainable development. This book is suitable for teaching and research in colleges and universities of finance, economics, and business administration, as well as providing valuable decision-making references for practical professionals.