文章基本信息

标题：Accounting in New Product Development and the Relevance of Traditional Cost Accounting Practices in the Modern Technological Settings
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作者：Gabriela FOTACHE ; Marian Viorel FOTACHE
期刊名称：Economy Transdisciplinarity Cognition
印刷版ISSN：2067-5046
电子版ISSN：2068-7389
出版年度：2009
期号：1
出版社：George Bacovia University from Bacau
摘要：The headlines of the business press are replete with news of firms' cost management activities. Some are trimming the workforce or renegotiating wages and benefits. Others are re-engineering processes to use a more economical mix of inputs or to produce a more valued output. Still others are outsourcing work, forming strategic alliances, and partnering with customers and suppliers. What is unclear is whether this frenzy of cost management is guided by strategic intent and if it is, whether it is indicative of best practice in orchestrating organizational change. This paper refers to the role of management accounting in new product or group of products development, and to the new research about the relevance of traditional cost accounting practices in the modern technological settings
关键词：cost; management; accounting