Visual Analysis Of Cost Management Research Fronts And Present Conditions In China

Cost management research has have one hundred years history since the father of science Taylor era. With the beginning of Management Accounting era, cost management research is attracting more and more theoretical and practical circles’ attentions in stead of being eliminated. Cost management research could promote the development of cost management theory and improve the core competitiveness of enterprise. Although a lot of scholars in China have been studying the cost management for some time, the development and value of cost management is still far behind the development speed of the enterprise from the view of the research trends in China. It is fact that the study of cost management is obscure sometimes in China because of the blindness of cost management research. Besides, the practicability of cost management in enterprise is poor as a result of lack of solid cost management theoretical support. Therefore, firstly, the thesis intends to review the management accounting research methods and find the methods of cost management study. Then, this thesis intends to find the theme of cost management study through using the data processing and visualization analysis software. Finally, the thesis would conclude the focus and trends of cost management study in China through analyzing the charts and maps. This will has theoretical and practical significance to the development of cost management study in China.This thesis consists of5parts which proceed as follows:Part I elaborates the background and significance as well as the innovations of this study, describes the contents and methods of the thesis, and at last provides the innovations. Part II reviews the literature about cost management theory, study methods and visualization analysis in and abroad. Part III is the process of visualization analysis. Firstly, analyzing the visualization analysis theory. Then, structuring the analysis process. Part IV is the analysis of cost management in China based on the information visualization as the above. Firstly, collecting the data and drawing charts and co-appearance network maps. Secondly, summarizing the key research fronts through analyzing the charts and maps synthetically. Thirdly, analyzing every front and trend respectively. Part V concludes the major results, and point out the limitations as well as further research directions."Data" is not only a commercial capital, an important economic investment, but also a way of creating new economic interests. We should transform data into useful information, and then stimulate new views. In recent years, information visualization analysis has become an important method in the field of management, metrology and economics. This thesis intends to study cost management fronts and trends in China with the new method.Innovation of this thesis lies in two aspects. First, with the information visualization analysis, this thesis reveals the Chinese cost management research dynamic and the analysis of the edge in the research. Secondly, we could find several practical policies and suggestions from current research situation analysis of the existing problems.