1、2600 英文单词， 14500 英文字符 ，中文 4100 字 文献出处： Apak, Sudi, et al. The use of contemporary developments in cost accounting in strategic cost management. Procedia-Social and Behavioral Sciences 41 (2012): 528-534. The Use of Contemporary Developments in Cost Accounting in Strategic Cost Management Sudi Apak ,
2、 Mikail Erol , İsmail Elagz, Metin Atmaca Abstract For harmonizing production processes and providing an effective production process in industrial enterprises, the first measure to be taken is to use contemporary developments that are appropriate for the structure of the enterprise. In order for th
3、e industrial enterprises to be successful, the costing system in each production system should be determined and managed efficiently. Taking as basis the cost management system is to help maximize the profit of the enterprise. For achieving this aim, contemporary enterprises should get ready for the
4、 future by constantly renewing themselves as well as competing under todays circumstances. The fierce competition circumstances of todays world and the gradual shortening of the product life cycle compel the enterprises to simultaneously achieve their cost, time and quality objectives. The said situ
5、ation requires the enterprises to launch to the market their products with a lower cost, higher quality and faster as compared to their competitors in order to meet the needs and demands of the customers, and this accomplishment can be realized by using modern costing systems in production. This stu
6、dy examines the use of contemporary developments in cost accounting in strategic cost management. Keywords: Cost, Contemporary Developments, Strategic Cost, Management 1. Introduction Since the principal aim of enterprises is to gain profit, they seek to keep costs under control by applying strategic cost management. The principal aim of the cost management system is to help enterprises maximize their profit. For achieving this aim, contemporary enterprises should constantly improve thems
