德勤&IMA：2025年成本数据与技术赋能企业盈利能力提升研究报告（英文版）

Cost and profitability management is at the heart of business decision-making and effective strategy. There are many factors to consider for effective profitability management, including selecting an optimal costing model and technologies to utilize for reporting and analytics. To better understand the current landscape of cost and profitability management methods and tools, we set out to understand the following questions: What cost data is being used, and is it providing a competitive edge?