The cost of time and space-based three-dimensional strategic cost management D; space; strategic cost management; cost drivers strategic cost management as early as the 20th century British scholar Simon 80 proposed by the then management accounting experts from the United States accepted the Sanker view, published in 1993, Strategic cost management 90 years after the 20th century to develop in a foreign country, is based on the traditional cost management breakthrough. Two well-known U.S. accounting profession today, Professor Cooper and Si Lamo was that the intention of enterprise strategic cost management approach to the use of a range of cost management and lower costs while achieving the purpose of strengthening the strategic position. However, the existing theories and methods of strategic cost management did not fully form their own set of rigorous and systematic theoretical framework. Strategic cost management from the existing research literature and data, that strategic management scholars mostly focused on the impact of strategic cost management and constraints, emphasizing the competitive advantage and strategic position, it ignores a range of costs between management theory and methods internal logic and contacts, job cost management, value chain, cost management, cost planning and other methods, and between these theories and methods of the intrinsic relationship between strategic management did not straighten out and clarify the strategic cost management of these issues make it difficult to discipline truly independent from the strategic management. Strategic cost management have a good business strategy to solve the fundamental problem of intent and ambition, but because of the lack of clear and strict cost management structure, making the cost of management appears to be simple, in fact, complex and ambiguous, to the strategic cost management theory and practice, bringing researchers a great deal of confusion. First, the concept of space of time and space is running the most basic of all forms of material form, which form the basic operation of the various interactions between the physical form of expression common to the form and constitutes the unity between the material form of all external links. Space-time is the inherent property of matter is the existence of matter in motion form. Shape from the image point of view,To view the link you have to Register, is the physical form of space coexist series, time is the material form their own state of alternating sequences, space and time are only common among the physical form one aspect of the external links or a link. Whether in natural science or social science research, people often put some material on the analysis of the spatial structure of the system is called static analysis. Here the so-called static, in essence, means that the interaction between the various elements within the system as a whole is in balance. Seen people do has long been recognized only from the overall material balance of various interactions within the system point of view, can we analyze spatial structure of the system. This is due to physical space but a variety of interactions within the system to maintain the overall balance of the universality of the form. Time the coexistence of substance is essentially a form of interaction between the imbalance in order to achieve the universal form, and therefore the coexistence of all non-physical form to the interaction between the general form. Manifests itself as a matter of time inherent in the continuity of general form, and the general state of the turn of the irreversible nature of the order of unity. Time the coexistence of areas of non-physical characterization of the general form of the external links between. II accounting time and space in the static of Western accounting and accounting theory of static rules on capital movement research results are based on the accounting object based on the spatial structure was a conclusion. Capital movements should be noted that static law is not only the interests of other assets and balance,To view the link you have to Register, also includes the assets and interests of their co-existence of the internal structure, but coexistence of the movement is now often regarded as the law is an illusion. Because of the coexistence of a relatively quiescent state is also observed from the results of the campaign accounting object is from the general, the scope of space research funding to run law. Space is a physical form-extensive. Funds a variety of material forms have their own different economic functions, the turnover of different ways and speed,To view the link you have to Register, different sources of; and is the co-existence of different material form of money in the relatively static performance characteristics of the unity of the state. If the balance is the capital of such opposition as a whole and united, is the capital of the unity of the coexistence of the opposing parties in their structural complexity and diversity of parallel and coexistence under. Thus, capital campaign co-existence of such balance and spatial structure of the object are the analysis of the accounting results. Working capital cycle and the timing of it is this particular manifestation of the dynamic rule of capital movement can be further standardized for the following points: first capital campaign alternating sequence. Starting from the monetary form of capital, with the ongoing process of reproduction,To view the link you have to Register, in turn reserve assets into production assets, product assets, and finally back to the currency form, complete a circle, and then continue to repeat. The state of the circle alternating sequence is: monetary assets, reserve assets, productive assets, finished assets. Second is irreversible movement of funds, that is, the single movement of capital. This is the order of the reproduction stage of the decision process, such as the stage of industrial enterprises in order of reproduction: the supply - production - sales, capital movements and thus the order is: Money funds - reserves - the production of funds - funds for finished goods - - Currency funds. Third, capital movements can not be intermittent. There are two meanings: one is the money can not stay fixed on any particular form, can not stop or change alternately, or capital campaign will be interrupted; the other is a specific form of capital can not exceed, skip to a particular stage movement, or movement of funds lost significance. Fourth the time value of money movement. Funds are planned under the market economy can bring value, value, value-added, capital of the primary features. The value is derived by movement to velocity measurement, the time value of money refers to movement of funds through a certain time, a certain increase in the speed of movement value.      More articles related to topics： To view the link you have to Register To view the link you have to Register To view the link you have to Register