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Cost management is a long-standing research topic in
the field of management accounting. In today’s, cost management has been
closely linked to the company’s strategy, and has become an important way for
enterprises to build competitive advantage and create core competitiveness. In
order to understand the development of strategic cost management in recent
years, in order to inspire future research directions, this paper mainly
selects the domestic and international literature on strategic cost management
issues from 2013 to 2017, their research content, research framework, and research methods. The conclusions of the
study are summarized. It is
found that the strategic cost management research shows the characteristics of
using empirical research and clear research framework. Finally, based on this,
the future research is proposed.
This paper investigates the impact of
mergers and acquisitions (M&A) on corporate performance.
This article selects 36 M&A cases of China’s listed real estate companies
in Shanghai and Shenzhen Stock Exchanges from 2008 to 2009. Regarding the
corporate value in 2011 as the measure of the long-term performance, we will
explore the relationship among check-and-balance Ownership Structure, board size,
and institutional investors impact the performance. This paper concludes a
positive impact ownership structure on the M&A
performance. In addition, the empirical analysis reveals that that the board
size has a significant negative effect on the performance. Additionally, the
results of the paper indicate that the CEO-Chairman duality has a significant
impact on the long-term performance. Besides, institutional investors have
positive effect on M&A performance.
Allen-Cahn equation on the plane has a 6-end solution U with regular triangle
symmetry. The angle between consecutive nodal lines of U is . We prove in this paper
that U is non-degenerated in the class of functions possessing regular
triangle symmetry. As an application, we show the existence of a family of
solutions close to U.