Cost management is a long-standing research topic in the field of management\naccounting. In todayâ??s, cost management has been closely linked to the\ncompanyâ??s strategy, and has become an important way for enterprises to\nbuild competitive advantage and create core competitiveness. In order to understand\nthe development of strategic cost management in recent years, in\norder to inspire future research directions, this paper mainly selects the domestic\nand international literature on strategic cost management issues from\n2013 to 2017, their research content, research framework, and research methods.\nThe conclusions of the study are summarized. It is found that the strategic\ncost management research shows the characteristics of using empirical\nresearch and clear research framework. Finally, based on this, the future research\nis proposed.
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