China’s years-long fight against the cutthroat price wars plaguing key industries has prompted the deployment of a more powerful tool – cost accounting – as the authorities also renew efforts to help small businesses receive delayed payments.The country’s top economic planning agency – the National Development and Reform Commission (NDRC) – and the State Administration for Market Regulation (SAMR) publicly released a notice on Thursday on tackling “low-price disorderly competition” in important...