期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2016
卷号：16
期号：2
语种：English
出版社：Ovidius University Press
摘要：Cost reduction represents a constant concern in the field of management. This research presents both the results of an empirical study on six cost reductions programs,as well as the results of a complementary survey carried out in several organizations. The research took into account the used control mechanisms,the potential factors that occur in themechanismselection,in costmodelling,as well as the part played by management accounting. Through research it can be demonstrated that organizations use certain mechanisms in order to control cost reduction.Nevertheless,it was noted the existence of a particular preference in favour of an action in the context of cost commitment to the detriment of the traditional approaches of measuring and establishing specific costs. This trend is emphasized in the organizations that have outstanding cultural and technological features. It was also noted that organizations use conflicting models of analysis and transposition of cost behaviour.
