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Cost management in the light of management functions

Summary/Abstract: This paper presents the essence of cost management in the light of management functions. In the face of the ambiguity of the term of cost management, which is pointed out in literature, it discusses the role of cost management in accounting and corporate manage¬ment. It presents the findings of an analysis, how cost management supports corporate mana-gement by the realization of basic management functions such as planning, organizing, con¬trolling and motivation. In its conclusion the paper presents the importance of cost management and its function in the constant improvement of management results. It also points out the differences in the significance of these functions in three approaches to cost management – Japanese, German and Anglo-Saxon.

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