• DocumentCode
    1842370
  • Title

    Costing Methodologies and Cost Management Practices: A Survey of Chinese Companies

  • Author

    Yuan Zhou

  • Author_Institution
    Sch. of Accounting, Jilin Univ. of Finance & Econ., Changchun, China
  • fYear
    2013
  • fDate
    21-23 June 2013
  • Firstpage
    454
  • Lastpage
    457
  • 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.
  • Keywords
    costing; PRC; Peoples Republic of China; cost management; costing methodologies; Companies; Cost accounting; Manufacturing; Production; Standards; Accounting; China; Cost; Cost management; Costing methods; Practices;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    Computational and Information Sciences (ICCIS), 2013 Fifth International Conference on
  • Conference_Location
    Shiyang
  • Type

    conf

  • DOI
    10.1109/ICCIS.2013.126
  • Filename
    6643041
    • Link To Document
    https://search.isc.ac/dl/search/defaultta.aspx?DTC=49&DC=1842370