Title :
Costing Methodologies and Cost Management Practices: A Survey of Chinese Companies
Author_Institution :
Sch. of Accounting, Jilin Univ. of Finance & Econ., Changchun, China
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;
Conference_Titel :
Computational and Information Sciences (ICCIS), 2013 Fifth International Conference on
Conference_Location :
Shiyang
DOI :
10.1109/ICCIS.2013.126
