The whole-process project cost management based on building information modeling(BIM)is a new management method,aiming to realize the comprehensive optimization and improvement of project cost management through the a...The whole-process project cost management based on building information modeling(BIM)is a new management method,aiming to realize the comprehensive optimization and improvement of project cost management through the application of BIM technology.This paper summarizes and analyzes the whole-process project cost management based on BIM,aiming to explore its application and development prospects in the construction industry.Firstly,this paper introduces the role and advantages of BIM technology in engineering cost management,including information integration,data sharing,and collaborative work.Secondly,the paper analyzes the key technologies and methods of the whole-process project cost management based on BIM,including model construction,data management,and cost control.In addition,the paper also discusses the challenges and limitations of the whole-process BIM project cost management,such as the inconsistency of technical standards,personnel training,and consciousness change.Finally,the paper summarizes the advantages and development prospects of the whole-process project cost management based on BIM and puts forward the direction and suggestions for future research.Through the research of this paper,it can provide a reference for construction cost management and promote innovation and development in the construction industry.展开更多
The highway engineering process is complex,coupled with a relatively long construction period,hence requires increased coordination between participating units to prevent economic disputes and efficiency losses.The ma...The highway engineering process is complex,coupled with a relatively long construction period,hence requires increased coordination between participating units to prevent economic disputes and efficiency losses.The main body of the construction project needs to strengthen the management and control of funds.In this regard,this paper analyzes the importance of cost management in highway projects by clarifying and analyzing the current cost management status quo problems and causes.The highway engineering cost control strategy and implementation methods are summarized to provide references for improving the quality of highway engineering.展开更多
With the rapid development of information technology,Building Information Modeling(BIM)technology has gradually occupied an important position in the construction industry.With the introduction of BIM technology,the c...With the rapid development of information technology,Building Information Modeling(BIM)technology has gradually occupied an important position in the construction industry.With the introduction of BIM technology,the cost control of construction projects can be greatly improved[1].The use of this technology can not only reduce the project approval time but also improve the quality of the project.In addition,it can also help the construction personnel to solve the project changes,maintenance costs,insurance rates,and other related issues,so that the operation of the project is more efficient and economical.This paper will discuss the role of BIM technology in depth,and explore the advantages and disadvantages of each link through the research of the project,to provide a reference for the promotion of this new project.By constantly adjusting the application strategy,the goal is to meet the current market demand.展开更多
With the rapid development of the photovoltaic(PV)industry and policy support,photovoltaic engineering has attracted much attention as a clean energy project.However,the complexity and huge investment scale of photovo...With the rapid development of the photovoltaic(PV)industry and policy support,photovoltaic engineering has attracted much attention as a clean energy project.However,the complexity and huge investment scale of photovoltaic projects make cost management and cost control the key to project success.The purpose of this paper is to discuss the cost management and cost control strategies of photovoltaic projects,analyze their importance and challenges in the process of project implementation,and discuss the common cost control methods and techniques in photovoltaic projects,to improve cost management and cost control in photovoltaic projects,and to provide a reference for the sustainable development of the industry.展开更多
In view of economic globalization,China’s economy has entered a stage of normalized development.In the post pandemic era,the costs of raw materials,production,sales,and labor in Chinese enterprises continue to increa...In view of economic globalization,China’s economy has entered a stage of normalized development.In the post pandemic era,the costs of raw materials,production,sales,and labor in Chinese enterprises continue to increase,leading to severe competitive pressure among the enterprises.Therefore,it is of great theoretical and practical significance to actively apply the relevant theories of management economics to guide the cost management of Chinese enterprises,improve their economic benefits,and promote healthy and sustainable development.Currently,there are still many problems in terms of cost management in Chinese enterprises.Therefore,it is crucial to address these problems and further improve the effectiveness of cost management.This paper presents an overview of cost management and an analysis of the specific problems and provide corresponding countermeasures,in hopes of to providing a reference for cost management in enterprises and achieve the goal of stable and sustainable development of China’s economy.展开更多
Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms' com...Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms' competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint (TOC), to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing (ABC) and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.展开更多
Fine cost management is a systematic, refined, and dynamic management method. This paper provides us the background and meanings of fine cost management, it defines and analyzes the connotation of fine cost management...Fine cost management is a systematic, refined, and dynamic management method. This paper provides us the background and meanings of fine cost management, it defines and analyzes the connotation of fine cost management in detail.展开更多
In many compames, cost management models are abandoned due to their complexity and because of this, the academic literature has experienced a downturn in publications regarding cost management. This paper deepens the ...In many compames, cost management models are abandoned due to their complexity and because of this, the academic literature has experienced a downturn in publications regarding cost management. This paper deepens the understanding regarding the practical usability of cost management models for purchasing decisions, and provides a framework for determining a desired complexity of cost management in different purchasing environments. The complexity is defined along three dimensions identified in literature and the different purchasing environments stem from an adaptation of Kraljic's (1983) matrix.展开更多
The economic management of colleges and universities has always been a topic of great concern to China’s educational career,therefore,this paper will firstly make the necessary analysis of the current implementation ...The economic management of colleges and universities has always been a topic of great concern to China’s educational career,therefore,this paper will firstly make the necessary analysis of the current implementation of the economic management of colleges and universities in China,and then the reasons for the problems of economic management of colleges and universities in China is realized a detailed investigation,and finally,the economic management of colleges and universities based on capital and cost management optimization strategy is made a full discussion,looking forward to providing the necessary guidance for researchers in this field.展开更多
Security issues are always difficult to deal with in mobile ad hoe networks. People seldom studied the costs of those security schemes respectively and for some security methods designed and adopted beforehand, their ...Security issues are always difficult to deal with in mobile ad hoe networks. People seldom studied the costs of those security schemes respectively and for some security methods designed and adopted beforehand, their effects are often investigated one by one. In fact, when facing certain attacks, different methods would respond individually and result in waste of resources. Making use of the cost management idea, we analyze the costs of security measures in mobile ad hoc networks and introduce a security framework based on security mechanisms cost management. Under the framework, the network system's own tasks can be finished in time and the whole network's security costs can be decreased. We discuss the process of security costs computation at each mobile node and in certain nodes groups. To show how to use the proposed security framework in certain applications, we give examples of DoS attacks and costs computation of defense methods. The results showed that more secure environment can be achieved based on the security framework in mobile ad hoc networks.展开更多
Engineering project management refers to the management through the whole process of engineering construction, including quality, time project time limit, safety, cost, environmental protection, and innovation, etc. T...Engineering project management refers to the management through the whole process of engineering construction, including quality, time project time limit, safety, cost, environmental protection, and innovation, etc. The most important thing for construction enterprises to improve market competitiveness is to reduce enterprise costs by decreasing resource consumption in the construction, and control the consumptions within the project budget.展开更多
This paper describes the real-time and the importance of the study about e-commerce logistics cost management ,analyzes the development status of today' s e-commerce logistics and compares it with the traditional log...This paper describes the real-time and the importance of the study about e-commerce logistics cost management ,analyzes the development status of today' s e-commerce logistics and compares it with the traditional logistics, defines the e-commerce logistics cost management .Based on this, it summarizes the cost structure of e-commerce logistics, proposes factors affecting the cost of logistics, builds the basic ideas of logistics cost management, and thus introducts the accounting methods about logistics cost .Finally, puts forward to the content and methods of logistics costs budget, controling the cost effectively.展开更多
With the current development and progress of the socialist marketing economy, the number of the private enterprises in our country increases constantly, and the development scale has been expanded constantly, which ha...With the current development and progress of the socialist marketing economy, the number of the private enterprises in our country increases constantly, and the development scale has been expanded constantly, which has become an important component for China's national economy, and making a huge contribution to promote the increase of China's national economy. In order to occupy a development location among the fierce market competition and expand the market share, the private enterprises in our country make many efforts constantly, such as strengthening and promotion of the internal management concept and the management mode, etc., which really obtains an obvious achievement and progress, however, due to the restriction of the various reasons, there are still many realistic problems existing in the financial cost management for the private enterprises, which restricts the sustainable, modern and scientific development step greatly, for the method on improving the financial cost management level in China's private enterprises and the guarantee of the pertinence and the efficiency for the financial cost management measures to be implemented in the private enterprises, it becomes the key problems which needs to be solved by the private enterprises currently.展开更多
Highway engineering requires higher investment and requires a long time of management compared to other construction projects.There are many factors that affect the project cost during the engineering construction sta...Highway engineering requires higher investment and requires a long time of management compared to other construction projects.There are many factors that affect the project cost during the engineering construction stage of a highway.The effective development of cost management in the construction phase of highway engineering under the list pricing model can avoid unnecessary waste and help control the cost of highway engineering.However,there are still some problems in the development of cost management in the construction phase of highway engineering,which will affect the role of the list-based pricing mode in cost management.This paper explores and analyzes the advantages of the list pricing model and the problems existing in the cost management of the highway engineering construction stage under the list pricing model,and proposes effective management strategies to improve cost management of the highway engineering construction stage.展开更多
This paper will be on the real estate development enterprise cost analysis and cost forecast, decision-making, plan, control, analysis and feedback were described, as well as how to use value engineering to enterprise...This paper will be on the real estate development enterprise cost analysis and cost forecast, decision-making, plan, control, analysis and feedback were described, as well as how to use value engineering to enterprise value chain each link cost allocation, ut also to the enterprise strategy analysis and research, as well as cost management and strategic interaction analysis. Finally, it has a cost of real estate development enterprises case analysis and research. The author believes that the article will be on the real estate development enterprise management have some practical significance.展开更多
In the social development,bidding agency plays an important part,providing services for the development of construction project bidding,and endows the development of construction project bidding with a diversified cha...In the social development,bidding agency plays an important part,providing services for the development of construction project bidding,and endows the development of construction project bidding with a diversified characteristic.The cost management of a construction project bidding stage has a dynamic characteristic.The bidding agency can provide bidding related business for the construction enterprises to ensure the quality and the effect of the bidding service,leading to the foundation for the sustainable development of the construction enterprises.This paper analyzes the deficiency in the bidding agency,and cost management in the bidding stage of the construction projects,as well provide some effective countermeasures or recommendation,to improve the value,and the role of the bidding agency in managing and controlling the construction project cost within the scope allowed by the law,and regulations,and also to ensure the comprehensive benefits of construction projects for the construction enterprise.展开更多
At present,with the rapid development of China's economy,the development of the construction industry has made a new breakthrough.Project management requires the construction industry to continuously play its role...At present,with the rapid development of China's economy,the development of the construction industry has made a new breakthrough.Project management requires the construction industry to continuously play its role and value in improving the ability of project management.Earned value method,which is an important way in the field of project management,enables whole project management to rise to a new height.The specific principle of earned value method will be elaborated by fully introducing the specific role of earned value method in engineering projects to provide a reference and basis for practitioners to improve their management ability.展开更多
With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakt...With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.展开更多
The objective of this research is to examine the antecedents and consequences of cost management systems (CMS) design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on ...The objective of this research is to examine the antecedents and consequences of cost management systems (CMS) design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.展开更多
With the continuous development of the economy, people' s income has increased significant and the number of its external travel is gradually increasing, so the hotel companies in China have set up around. However, t...With the continuous development of the economy, people' s income has increased significant and the number of its external travel is gradually increasing, so the hotel companies in China have set up around. However, the hotel companies do not pay attention to cost control then it cannot be in the fierce competition in the market to obtain long-term development. This paper will describe the cost control in the hotel financial management, emphasize the importance and function of cost control in hotel management, reveal the existing problems of hotel cost control, and actively explore the strategy of strengthening cost control.展开更多
文摘The whole-process project cost management based on building information modeling(BIM)is a new management method,aiming to realize the comprehensive optimization and improvement of project cost management through the application of BIM technology.This paper summarizes and analyzes the whole-process project cost management based on BIM,aiming to explore its application and development prospects in the construction industry.Firstly,this paper introduces the role and advantages of BIM technology in engineering cost management,including information integration,data sharing,and collaborative work.Secondly,the paper analyzes the key technologies and methods of the whole-process project cost management based on BIM,including model construction,data management,and cost control.In addition,the paper also discusses the challenges and limitations of the whole-process BIM project cost management,such as the inconsistency of technical standards,personnel training,and consciousness change.Finally,the paper summarizes the advantages and development prospects of the whole-process project cost management based on BIM and puts forward the direction and suggestions for future research.Through the research of this paper,it can provide a reference for construction cost management and promote innovation and development in the construction industry.
文摘The highway engineering process is complex,coupled with a relatively long construction period,hence requires increased coordination between participating units to prevent economic disputes and efficiency losses.The main body of the construction project needs to strengthen the management and control of funds.In this regard,this paper analyzes the importance of cost management in highway projects by clarifying and analyzing the current cost management status quo problems and causes.The highway engineering cost control strategy and implementation methods are summarized to provide references for improving the quality of highway engineering.
文摘With the rapid development of information technology,Building Information Modeling(BIM)technology has gradually occupied an important position in the construction industry.With the introduction of BIM technology,the cost control of construction projects can be greatly improved[1].The use of this technology can not only reduce the project approval time but also improve the quality of the project.In addition,it can also help the construction personnel to solve the project changes,maintenance costs,insurance rates,and other related issues,so that the operation of the project is more efficient and economical.This paper will discuss the role of BIM technology in depth,and explore the advantages and disadvantages of each link through the research of the project,to provide a reference for the promotion of this new project.By constantly adjusting the application strategy,the goal is to meet the current market demand.
文摘With the rapid development of the photovoltaic(PV)industry and policy support,photovoltaic engineering has attracted much attention as a clean energy project.However,the complexity and huge investment scale of photovoltaic projects make cost management and cost control the key to project success.The purpose of this paper is to discuss the cost management and cost control strategies of photovoltaic projects,analyze their importance and challenges in the process of project implementation,and discuss the common cost control methods and techniques in photovoltaic projects,to improve cost management and cost control in photovoltaic projects,and to provide a reference for the sustainable development of the industry.
文摘In view of economic globalization,China’s economy has entered a stage of normalized development.In the post pandemic era,the costs of raw materials,production,sales,and labor in Chinese enterprises continue to increase,leading to severe competitive pressure among the enterprises.Therefore,it is of great theoretical and practical significance to actively apply the relevant theories of management economics to guide the cost management of Chinese enterprises,improve their economic benefits,and promote healthy and sustainable development.Currently,there are still many problems in terms of cost management in Chinese enterprises.Therefore,it is crucial to address these problems and further improve the effectiveness of cost management.This paper presents an overview of cost management and an analysis of the specific problems and provide corresponding countermeasures,in hopes of to providing a reference for cost management in enterprises and achieve the goal of stable and sustainable development of China’s economy.
文摘Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms' competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint (TOC), to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing (ABC) and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.
文摘Fine cost management is a systematic, refined, and dynamic management method. This paper provides us the background and meanings of fine cost management, it defines and analyzes the connotation of fine cost management in detail.
文摘In many compames, cost management models are abandoned due to their complexity and because of this, the academic literature has experienced a downturn in publications regarding cost management. This paper deepens the understanding regarding the practical usability of cost management models for purchasing decisions, and provides a framework for determining a desired complexity of cost management in different purchasing environments. The complexity is defined along three dimensions identified in literature and the different purchasing environments stem from an adaptation of Kraljic's (1983) matrix.
文摘The economic management of colleges and universities has always been a topic of great concern to China’s educational career,therefore,this paper will firstly make the necessary analysis of the current implementation of the economic management of colleges and universities in China,and then the reasons for the problems of economic management of colleges and universities in China is realized a detailed investigation,and finally,the economic management of colleges and universities based on capital and cost management optimization strategy is made a full discussion,looking forward to providing the necessary guidance for researchers in this field.
文摘Security issues are always difficult to deal with in mobile ad hoe networks. People seldom studied the costs of those security schemes respectively and for some security methods designed and adopted beforehand, their effects are often investigated one by one. In fact, when facing certain attacks, different methods would respond individually and result in waste of resources. Making use of the cost management idea, we analyze the costs of security measures in mobile ad hoc networks and introduce a security framework based on security mechanisms cost management. Under the framework, the network system's own tasks can be finished in time and the whole network's security costs can be decreased. We discuss the process of security costs computation at each mobile node and in certain nodes groups. To show how to use the proposed security framework in certain applications, we give examples of DoS attacks and costs computation of defense methods. The results showed that more secure environment can be achieved based on the security framework in mobile ad hoc networks.
文摘Engineering project management refers to the management through the whole process of engineering construction, including quality, time project time limit, safety, cost, environmental protection, and innovation, etc. The most important thing for construction enterprises to improve market competitiveness is to reduce enterprise costs by decreasing resource consumption in the construction, and control the consumptions within the project budget.
文摘This paper describes the real-time and the importance of the study about e-commerce logistics cost management ,analyzes the development status of today' s e-commerce logistics and compares it with the traditional logistics, defines the e-commerce logistics cost management .Based on this, it summarizes the cost structure of e-commerce logistics, proposes factors affecting the cost of logistics, builds the basic ideas of logistics cost management, and thus introducts the accounting methods about logistics cost .Finally, puts forward to the content and methods of logistics costs budget, controling the cost effectively.
文摘With the current development and progress of the socialist marketing economy, the number of the private enterprises in our country increases constantly, and the development scale has been expanded constantly, which has become an important component for China's national economy, and making a huge contribution to promote the increase of China's national economy. In order to occupy a development location among the fierce market competition and expand the market share, the private enterprises in our country make many efforts constantly, such as strengthening and promotion of the internal management concept and the management mode, etc., which really obtains an obvious achievement and progress, however, due to the restriction of the various reasons, there are still many realistic problems existing in the financial cost management for the private enterprises, which restricts the sustainable, modern and scientific development step greatly, for the method on improving the financial cost management level in China's private enterprises and the guarantee of the pertinence and the efficiency for the financial cost management measures to be implemented in the private enterprises, it becomes the key problems which needs to be solved by the private enterprises currently.
文摘Highway engineering requires higher investment and requires a long time of management compared to other construction projects.There are many factors that affect the project cost during the engineering construction stage of a highway.The effective development of cost management in the construction phase of highway engineering under the list pricing model can avoid unnecessary waste and help control the cost of highway engineering.However,there are still some problems in the development of cost management in the construction phase of highway engineering,which will affect the role of the list-based pricing mode in cost management.This paper explores and analyzes the advantages of the list pricing model and the problems existing in the cost management of the highway engineering construction stage under the list pricing model,and proposes effective management strategies to improve cost management of the highway engineering construction stage.
文摘This paper will be on the real estate development enterprise cost analysis and cost forecast, decision-making, plan, control, analysis and feedback were described, as well as how to use value engineering to enterprise value chain each link cost allocation, ut also to the enterprise strategy analysis and research, as well as cost management and strategic interaction analysis. Finally, it has a cost of real estate development enterprises case analysis and research. The author believes that the article will be on the real estate development enterprise management have some practical significance.
文摘In the social development,bidding agency plays an important part,providing services for the development of construction project bidding,and endows the development of construction project bidding with a diversified characteristic.The cost management of a construction project bidding stage has a dynamic characteristic.The bidding agency can provide bidding related business for the construction enterprises to ensure the quality and the effect of the bidding service,leading to the foundation for the sustainable development of the construction enterprises.This paper analyzes the deficiency in the bidding agency,and cost management in the bidding stage of the construction projects,as well provide some effective countermeasures or recommendation,to improve the value,and the role of the bidding agency in managing and controlling the construction project cost within the scope allowed by the law,and regulations,and also to ensure the comprehensive benefits of construction projects for the construction enterprise.
文摘At present,with the rapid development of China's economy,the development of the construction industry has made a new breakthrough.Project management requires the construction industry to continuously play its role and value in improving the ability of project management.Earned value method,which is an important way in the field of project management,enables whole project management to rise to a new height.The specific principle of earned value method will be elaborated by fully introducing the specific role of earned value method in engineering projects to provide a reference and basis for practitioners to improve their management ability.
文摘With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.
文摘The objective of this research is to examine the antecedents and consequences of cost management systems (CMS) design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.
文摘With the continuous development of the economy, people' s income has increased significant and the number of its external travel is gradually increasing, so the hotel companies in China have set up around. However, the hotel companies do not pay attention to cost control then it cannot be in the fierce competition in the market to obtain long-term development. This paper will describe the cost control in the hotel financial management, emphasize the importance and function of cost control in hotel management, reveal the existing problems of hotel cost control, and actively explore the strategy of strengthening cost control.