Research Of Enterprise Cost Management Theoretical Framework

Currently, the academic research enterprise cost management theory achieved gratifying results, there are activity-based cost management theory and standard cost management theory and so on. These theories are influential. However, from the overall research is lagging behind on the theoretical framework of enterprise cost management, cost management theory focuses on the method theory, the study of the basic concepts, do not form a systematic framework system. Between this, the research of building the enterprise cost management theoretical framework is meaningful.First, though the research of the concept of cost, reveals the ideas of enterprise cost management, the enterprise cost management and enterprise cost management theoretical framework. These laid the conceptual basis for later research. Then summarize relevant theory to support this study, including transaction cost theory, cost-benefit theory, the theory of organization and management, system management theory.Then, comb the course of development of the domestic and foreign enterprise cost management theory. Foreign enterprise cost management theoretical study experienced infancy period, development period, formation period and horizon period. Each phase of the study reflect the characteristics of the cost management environment, has a certain impact on the cost management theory. Chinese scholars began to enterprise cost management theoretical research relatively late, but the development is fast. Domestic enterprise cost management theoretical study experienced infancy period, thinking period and introduction and innovation period. Concerns of each period research have different.Followed by an empirical analysis of enterprise cost management theory, the use of intelligence studies bibliometric statistical methods, including time distribution analysis, high-frequency keyword analysis and co-word-cluster analysis, There are187papers and1492key words. Through the research, summed up the problems in the current process of enterprise cost management theory research.On the basis, enterprise cost management theoretical framework is built. The framework of cost management environment as a logical starting point, goal-oriented cost management, cost management aspects of practice activities for clues. Cost management basic theory, methods theory, application theory, concept theory, development theory and cutting-edge theory are included in the theoretical framework. In the framework, cost management basic theory is the foundation of the framework, methods theory and application theory are the main body, concept theory and development theory are important contents, cutting-edge theory are extended contents.On the process of the research, inductive method and summarized method and empirical method are used. Above the results of previous studies, comb the logical relationship of enterprise cost management theory, as well as the structure of the theoretical framework of various theoretical system, and try to build enterprise cost management theoretical framework creatively, to further improve the enterprise cost management theory, so more scientific system, own modest contribution for the future cost of management theory research.