Author(s)

Teng Fei ¹, Yufei Lu ¹, Yongfang Ma ²

Affiliation(s)

¹ School of Economics and Management, Harbin Cambridge University, Harbin, Heilongjiang, 150030, China
² Public Administration and Law School, Northeastern Agricultural University, Harbin, Heilongjiang, 150030, China

Corresponding Author

Teng Fei

ABSTRACT

With the rapid development of social economy and the continuous progress of science and technology, small and medium-sized enterprises are playing an increasingly important role in China's national economy. Manufacturing industry as an important element in China's economic development, its development is widely concerned by the community. The original cost control concept has been unable to adapt to the development of modern manufacturing enterprises. To break the original, single, fragmented cost control system, effectively obtain cost information, promote the development of enterprises, it is necessary to improve enterprise management methods and control system. Therefore, optimizing the internal management of enterprises, strengthening cost control and constructing a scientific and systematic cost control system have become the key points for the survival and development of manufacturing enterprises. Based on the above background, it is of great significance to study how manufacturing enterprises explore the cost control system suitable for their own development under the fierce market competition and limited resources.

KEYWORDS

Cost control, cost control status, cost control method, total cost management, value chain

CITE THIS PAPER

Teng Fei, Yufei Lu, Yongfang Ma, Research on the Relationship between Mental Accounting and Compensation Incentive. Accounting, Auditing and Finance (2023) Vol. 4: 44-52. DOI: http://dx.doi.org/10.23977/accaf.2023.040107.

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