2024年4月10日发(作者：)

成本管理国内外文献综述

英文回答：

Cost Management: A Comprehensive Literature Review.

Cost management is a critical aspect of business

operations, as it enables organizations to optimize

resource allocation, reduce expenses, and improve

profitability. This literature review aims to provide a

comprehensive overview of cost management research,

exploring its various dimensions, methodologies, and best

practices.

Historical Evolution and Theoretical Foundations.

The concept of cost management has evolved over time,

from its roots in traditional accounting practices to its

modern emphasis on strategic decision-making. Researchers

have proposed numerous theories and frameworks to explain

cost behavior and optimize cost management processes. These

include activity-based costing (ABC), target costing, and

value-based costing (VBC).

Cost Classification and Estimation Techniques.

Cost management requires a comprehensive understanding

of cost classification systems and estimation techniques.

Direct costs are directly attributable to specific products

or services, while indirect costs are shared across

multiple activities. Estimation methods, such as time and

motion studies, parametric modeling, and simulation,

provide reliable estimates for various cost elements.

Cost Reduction and Optimization Strategies.

Organizations employ various strategies to reduce costs

and optimize their operations. Value analysis, process

mapping, and lean manufacturing principles help identify

and eliminate waste and improve efficiency. Cost-benefit

analysis and risk management techniques assess the

potential outcomes of cost-saving initiatives.