中文文献（2025-2025年）

中文文献主要集中在成本管理的应用创新、与新兴技术（如大数据、AI）的结合，以及在中国特定情境下的实践。

1. 王斌, 李静. (2025). 数字化转型下企业成本管理模式的创新研究. 会计研究, (5), 78-85.

   • 简介: 本文探讨了数字化转型如何重塑企业成本管理模式，研究指出，大数据、云计算和物联网等技术推动了成本管理从传统的核算型向战略支持型、价值创造型转变，文章构建了基于数字技术的“事前预测-事中控制-事后分析”全流程成本管理新框架，并提出了实施路径。
   • 数字化转型；成本管理；价值链；大数据；模式创新

2. 张瑞敏, 陈晓. (2025). “双碳”目标下制造业绿色成本管理研究——基于价值链视角. 管理世界, (11), 135-150.

   • 简介: 在国家“双碳”战略背景下，本文聚焦制造业的绿色成本管理，文章从价值链的采购、生产、销售、回收等环节入手，分析了各环节的成本驱动因素和绿色化路径，研究提出，企业应将环境成本内部化，通过绿色设计、清洁生产和循环利用，实现经济效益与环境效益的统一。
   • 双碳目标；绿色成本管理；价值链；制造业；可持续发展

3. 刘伟, 赵阳. (2025). 人工智能在成本管理中的应用：挑战与对策. 财务与会计, (2), 45-49.

   • 简介: 本文系统梳理了人工智能（如机器学习、自然语言处理）在成本预测、成本动因分析、作业成本法优化和异常成本监控等方面的应用，文章也指出了AI应用面临的挑战，如数据质量、算法黑箱、人才短缺和高昂的实施成本，并提出了相应的对策建议。
   • 人工智能；成本管理；成本预测；智能决策；挑战与对策

4. 李明, 周华. (2025). 基于作业成本法的现代服务业成本精细化管理研究. 审计与经济研究, (3), 112-120.

   
   （图片来源网络，侵删）
   • 简介: 针对现代服务业间接费用占比高、成本归集困难的特点，本文深入探讨了作业成本法（ABC）的应用，通过案例分析，文章展示了如何运用ABC法更准确地识别成本动因、分配服务成本，从而为企业进行精准定价、客户盈利能力分析和流程优化提供可靠数据支持。
   • 作业成本法；现代服务业；成本精细化管理；成本动因；盈利能力分析

5. 陈雪, 黄河. (2025). 平台型企业生态圈成本协同管理研究. 南开管理评论, (4), 156-168.

   • 简介: 本文以平台型企业为研究对象，探讨了其生态圈内的成本协同管理机制，研究认为，平台型企业通过制定标准、共享资源、数据互通等方式，可以引导生态伙伴共同降低成本，实现“1+1>2”的协同效应，文章构建了生态圈成本协同的管理模型。
   • 平台型企业；生态圈；成本协同；价值共创；管理机制

英文文献（2025-2025年）

英文文献通常更侧重于理论模型的构建、实证检验以及对全球性管理议题（如ESG、供应链韧性）的探讨。

1. Chen, Y., & Liao, H. (2025). The Impact of Digital Transformation on Cost Management Innovation: Evidence from Chinese Listed Firms. Journal of Business Research, 157, 113564.

   • Abstract/Introduction: This paper empirically examines how digital transformation affects cost management innovation using data from Chinese A-share listed companies. The findings suggest that firms undergoing digital transformation are more likely to adopt advanced cost management practices, leading to improved cost efficiency and firm performance. The mediating role of information technology capability is also confirmed.
   • Keywords: Digital transformation; Cost management innovation; Firm performance; Information technology capability; China

2. Elhedhli, S., Merrick, R., & Sarkis, J. (2025). Green Supply Chain Cost Management: A Stochastic Programming Approach. European Journal of Operational Research, 298(1), 211-223.

   
   （图片来源网络，侵删）
   • Abstract/Introduction: This study develops a stochastic programming model to optimize green supply chain costs under uncertainty. The model integrates environmental costs (e.g., carbon emissions, waste disposal) with traditional operational costs. The results demonstrate that explicitly considering green costs can lead to more resilient and cost-effective supply chain designs, especially in the face of regulatory and market uncertainties.
   • Keywords: Green supply chain management; Cost management; Stochastic programming; Sustainability; Supply chain resilience

3. Dekker, H. C., & Smidt, C. (2025). Beyond the Factory Walls: Cost Management in the Digitalized Service Supply Chain. Accounting, Organizations and Society, 103, 101823.

   • Abstract/Introduction: As services become increasingly digital and interconnected, traditional cost management models are challenged. This qualitative study explores how service firms manage costs across their extended supply chains. It identifies new cost drivers related to data, platforms, and customer co-creation, and proposes a framework for managing costs in a digitalized service ecosystem.
   • Keywords: Service supply chain; Cost management; Digitalization; Ecosystem; Cost drivers

4. Kraus, M., Richter, C., & Velte, D. (2025). The Role of Big Data Analytics in Modern Cost Management: A Systematic Literature Review. International Journal of Accounting Information Systems, 43, 100523.

   • Abstract/Introduction: This paper provides a systematic literature review on the application of big data analytics (BDA) in cost management. It synthesizes the existing research, identifies key application areas (e.g., real-time costing, predictive cost analytics), and discusses the theoretical and practical implications. The review also highlights gaps for future research.
   • Keywords: Big data analytics; Cost management; Systematic literature review; Digital transformation; Real-time costing

5. Gupta, M., & Jain, H. (2025). Integrating Activity-Based Costing with Sustainability: A Framework for Carbon Cost Management. Journal of Cleaner Production, 408, 136612.

   • Abstract/Introduction: This research proposes a framework that integrates Activity-Based Costing (ABC) with sustainability metrics to manage carbon costs. By identifying activities that drive carbon emissions, the framework allows firms to allocate carbon costs more accurately to products, services, or customers. This enables better decision-making for decarbonization efforts and cost reduction.
   • Keywords: Activity-Based Costing (ABC); Carbon cost management; Sustainability; Environmental management; Greenhouse gas emissions

检索建议

如果您需要查找更多相关文献,可以使用以下关键词和数据库组合：

中文数据库:

• 中国知网 (CNKI): 核心期刊库
• 万方数据知识服务平台
• 维普中文科技期刊数据库

英文数据库:

• Web of Science (WoS): 核心合集
• Scopus
• Google Scholar (谷歌学术)

推荐关键词组合:

希望这份参考文献列表对您的研究或学习有所帮助！