Title :
Notice of Retraction
The Application of Strategic Cost Management in the R&D of Enterprise
Author_Institution :
Sch. of Accounting, Guangzhou Univ. of Bus. Studies, Guangzhou, China
Abstract :
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
R&D has been a principal source of the competitiveness of an enterprise. Cost management is the important guarantee for enterprises to get an upper hand in competition. The application of strategic cost management (SCM) in the R&D of an enterprise can help to cut its cost and enhance its competitive advantage. The paper analyzed the current cost management status of R&D in China, and put forward ideas on that applying of SCM in R&D, which focused on sectors as competition strategic, cost drive, performance evaluation, etc.
Keywords :
financial management; research and development management; enterprise R&D; enterprise competitiveness; strategic cost management; Books; Business; Costs; Manufacturing; Marketing and sales; Performance analysis; Production; Raw materials; Research and development; Research and development management;
Conference_Titel :
Management and Service Science, 2009. MASS '09. International Conference on
Conference_Location :
Wuhan
Print_ISBN :
978-1-4244-4638-4
DOI :
10.1109/ICMSS.2009.5304121
