淺議加強企業(yè)成本管理以XXX實業(yè)有限公司為例

1、本科畢業(yè)設(shè)計（論文）淺析現(xiàn)代成本管理外文參考文獻譯文及原文 學 院 經(jīng)濟管理學院 專 業(yè) 工商管理 年級班別 學 號 學生姓名 指導教師 2007年 6月 15 日目錄中文部分1 概述.12 成本效益理念.13 戰(zhàn)略成本觀念.24 成本動因觀念.35 成本的系統(tǒng)管理觀念.56 結(jié)論.6英文部分1 summarize.72 cost benefit idea.73 strategic cost idea.84 cost agent idea.105 cost system administration idea.116 conclusion.13摘要在社會主義市場經(jīng)濟體制和現(xiàn)代企業(yè)制度下，現(xiàn)代企

2、業(yè)的成本管理已經(jīng)發(fā)生了很大的變化。本文先是重點介紹現(xiàn)代成本管理的幾大特點，成本效益理念、戰(zhàn)略成本觀念、成本計算、成本動因觀念和成本的系統(tǒng)管理觀念。然后將現(xiàn)代成本管理與傳統(tǒng)成本管理的對比，以體現(xiàn)現(xiàn)代成本管理的現(xiàn)實意義。關(guān)鍵詞：現(xiàn)代成本管理，成本效益理念，戰(zhàn)略成本觀念，成本動因觀念，成本系統(tǒng)管理觀念abstractin the socialist market economy system and under the modern enterprisesystem, the modern enterprises cost management has already had thevery big

3、 change. this article first is the key introduction modern cost management- several major characteristics, the cost benefit idea, the strategiccost idea, the cost finding, the cost agent idea and the cost systemadmini- stration idea. then the modern cost management and the traditional cost managemen

4、t- contrast, manifests the modern cost management the practicalsignifican- ce. key word: modern cost management, cost benefit idea, strategic costidea, cost agent idea, cost system administration idea 1 概述隨著社會主義市場經(jīng)濟和現(xiàn)代企業(yè)制度的逐步建立和完善，成本管理成為現(xiàn)代企業(yè)非常關(guān)注的問題。研究現(xiàn)代成本管理，是一個既有一定意義，又有一定現(xiàn)實意義的問題。本文擬對此作一些簡單的分析。 2成本效益

5、理念 傳統(tǒng)的成本管理是以企業(yè)是否節(jié)約為依據(jù)，片面地從降低成本乃至力求避免某些費用的發(fā)生入手。強調(diào)節(jié)約和節(jié)省。傳統(tǒng)成本管理的目的可簡單地歸納為減少支出、降低成本。這就是成本論成本的狹隘觀念。在傳統(tǒng)的計劃經(jīng)濟下，產(chǎn)品實行統(tǒng)購統(tǒng)銷，企業(yè)的產(chǎn)出等于企業(yè)的收入。因此，降低產(chǎn)品成本就意味著增加企業(yè)的收益，企業(yè)必然將成本管理的重點放在降低產(chǎn)品成本上，而陷入單純的為降低成本而管理成本的滯后狀態(tài)，不能為決策提供所需要的正確信息。 隨著市場經(jīng)濟的發(fā)展，賣方市場逐漸向買方市場轉(zhuǎn)變，企業(yè)不能再將成本管理簡單地等同于降低成本。因為，企業(yè)不僅要關(guān)注產(chǎn)品的生產(chǎn)成本，而且要關(guān)注其產(chǎn)品能在市場上實現(xiàn)的效益。在市場經(jīng)濟的環(huán)境下，

6、適應(yīng)瞬息萬變的環(huán)境，獲得經(jīng)濟效益取得持續(xù)性的競爭優(yōu)勢，始終是現(xiàn)代企業(yè)管理必須考慮的首要問題。企業(yè)成本管理工作中也應(yīng)該樹立成本效益觀念，實現(xiàn)由傳統(tǒng)的“節(jié)約、節(jié)省”觀念向現(xiàn)代效益觀念轉(zhuǎn)變。特別是在我國市場經(jīng)濟體制逐步完善的今天，企業(yè)管理應(yīng)以市場需求為導向，通過向市場提供質(zhì)量盡可能高、功能盡可能完善的產(chǎn)品和服務(wù)，力求使企業(yè)獲取盡可能多的利潤。與企業(yè)管理的這一基本要求相適應(yīng)，企業(yè)成本管理也就應(yīng)與企業(yè)的整體經(jīng)濟效益直接聯(lián)系起來，以一種新的認識觀成本效益觀念看待成本及其控制問題。企業(yè)的一切成本管理活動應(yīng)以成本效益觀念作為支配思想，從“投入”與“產(chǎn)出”的對比分析來看待“投入”（成本）的必要性、合理性，即努力

7、以盡可能少的成本付出，創(chuàng)造盡可能多的使用價值，為企業(yè)獲取更多的經(jīng)濟效益。這里，值得注意的是：“盡可能少的成本付出”與“減少支出，降低成本”的概念是有區(qū)別的?！氨M可能少的成本付出”，不就是節(jié)省或減少成本支出。它是運用成本效益觀念來指導新產(chǎn)品的設(shè)計及老產(chǎn)品的改進工作。如在對市場需求進行調(diào)查分析的基礎(chǔ)上，認識到如在產(chǎn)品的原有功能基礎(chǔ)上新增某一功能，會使產(chǎn)品的市場占有率大幅度提高，那么，盡管為實現(xiàn)產(chǎn)品的新增功能會相應(yīng)地增加一部分成本。只要這部分成本的增加能提高企業(yè)產(chǎn)品在市場的競爭力，最終為企業(yè)帶來更大的經(jīng)濟效益，這種成本增加就是符合成本效益觀念的。 總之，在現(xiàn)代市場經(jīng)濟環(huán)境下的企業(yè)日常成本管理中，應(yīng)對

8、比“產(chǎn)出”看“投入”。研究成本增減與收益增減的關(guān)系，以確定最有利于提高效益的成本預(yù)測和決策方案。 3 戰(zhàn)略成本觀念 戰(zhàn)略成本管理的形成和發(fā)展是現(xiàn)代市場經(jīng)濟和競爭的必然結(jié)果。近二十年來企業(yè)環(huán)境發(fā)生了急劇的變化，全球性競爭日益激烈，為了適應(yīng)這種競爭的需要，戰(zhàn)略成本應(yīng)運而生。不言而喻，成本是決定企業(yè)產(chǎn)品或勞務(wù)在競爭中能否取得份額以及占有多少份額的關(guān)鍵因素，而影響競爭成本的核心是企業(yè)的戰(zhàn)略成本，而非傳統(tǒng)的經(jīng)營成本。 實施戰(zhàn)略成本管理有利于更新成本管理的觀念。在傳統(tǒng)成本管理中，成本管理的目的被歸結(jié)為降低成本，節(jié)約成了降低成本的基本手段。不可否認，在成本管理中，節(jié)約作為一種手段是不容置疑的，但它不是唯一的

9、手段，現(xiàn)代成本管理的目的“應(yīng)該是以盡可能少的成本支出，獲得盡可能多的使用價值，從而為賺取利潤提供盡可能好的基礎(chǔ)，從而提高成本效益。從戰(zhàn)略成本管理的視角出發(fā)來分析成本管理的這一目標，不難發(fā)現(xiàn)，成本降低是有條件和限度的，在某些情況下控制成本費用，可能會導致產(chǎn)品質(zhì)量和企業(yè)效益的下降。如果企業(yè)以較低的成本升幅，而取得更高的使用價值，從而大大提高企業(yè)的經(jīng)濟效益，企業(yè)何樂而不為。企業(yè)在市場上取得競爭優(yōu)勢取決于以同樣的成本為顧客提供更優(yōu)的使用價值或以較低成本提供相同的使用價值。企業(yè)采用何種成本戰(zhàn)略，取決于企業(yè)整個的經(jīng)營戰(zhàn)略和競爭戰(zhàn)略，成本管理必須為企業(yè)整個經(jīng)營管理服務(wù)。 在現(xiàn)代成本管理中，戰(zhàn)略成本管理占有十

10、分重要的地位，它突破了傳統(tǒng)成本管理把成本局限在微觀層面上的研究領(lǐng)域，把重心轉(zhuǎn)向企業(yè)整體戰(zhàn)略這一更為廣闊的研究領(lǐng)域，諸如生產(chǎn)關(guān)聯(lián)、采購關(guān)聯(lián)、技術(shù)關(guān)聯(lián)、競爭對手關(guān)聯(lián)中的成本分析等，有利于企業(yè)正確進行成本預(yù)測、決策，從而正確選擇企業(yè)的經(jīng)營戰(zhàn)略，正確處理企業(yè)發(fā)展與加強成本管理的關(guān)系，提高企業(yè)整體經(jīng)濟效益。 成本計算既是成本會計的中心也是成本管理的基礎(chǔ)，其重要地位無庸置疑。傳統(tǒng)的成本計算包括以匯總、分配、再匯總的形式計算制造產(chǎn)品成本，也包括以標準成本為核心手段進行成本預(yù)算。然而，在現(xiàn)代成本管理中，從形式到內(nèi)容都有了飛速的發(fā)展。西方發(fā)達國家多年的研究和實踐，提出了一些新的成本計算方法，其中作業(yè)成本法（ac

11、tivity-basedcosting,abc）在歐美已經(jīng)得到了較為普遍的應(yīng)用，abc在提供更為精密、真實的成本信息方面功不可沒。 作業(yè)成本概念的提出深化了人們對成本的認識。傳統(tǒng)成本理論認為：成本是對象化的費用，是生產(chǎn)經(jīng)營過程中所耗費的資金總和。傳統(tǒng)成本理論的成本概念揭示了成本的經(jīng)濟實質(zhì)（價值耗費）和經(jīng)濟形式（貨幣資金），但沒有反映出成本形成的動態(tài)過程。abc法有效地彌補了這一不足。它把企業(yè)生產(chǎn)經(jīng)營過程描述為一個為滿足顧客需要而設(shè)計的一系列作業(yè)的集合。其中，作業(yè)推移的過程也是價值在企業(yè)內(nèi)部逐步積累、轉(zhuǎn)移，直到最后形成轉(zhuǎn)移給顧客的總價值(即最終產(chǎn)品成本)的過程。abc法通過作業(yè)這一中介，將費用發(fā)

12、生與產(chǎn)品成本形成聯(lián)系起來，形象地揭示了成本形成的動態(tài)過程，使成本的概念更為完整、具體。 與傳統(tǒng)成本制度相比，作業(yè)成本計算采用的是比較合理的方法分配間接費用。該方法首先匯集各作業(yè)中心消耗的各種資源，再將各作業(yè)中心的成本按各自的作業(yè)動因分配到各產(chǎn)品。歸根到底，它是采用多種標準分配間接費用，是對不同的作業(yè)中心采用不同的作業(yè)動因來分配間接費用。而傳統(tǒng)的成本計算只采用單一的標準進行制造費用的分配，無法正確反映不同產(chǎn)品生產(chǎn)中不同技術(shù)因素對費用發(fā)生的不同影響。abc法將直接費用和間接費用都視為產(chǎn)品消耗作業(yè)所付出的代價同等對待。對直接費用的確認和分配，與傳統(tǒng)成本計算方法并無差別；對間接費用的分配則依據(jù)作業(yè)成本

13、動因，采用多樣化的分配標準，從而使成本的可歸屬性大大提高。因此，從制造費用的分配準確性來說，作業(yè)成本法計算的成本信息比較客觀、真實、準確。從成本管理的角度講，作業(yè)成本管理把著眼點放在成本發(fā)生的前因后果上，通過對所有作業(yè)活動進行跟蹤動態(tài)反映，可以更好地發(fā)揮決策、計劃和控制作用，以促進現(xiàn)代成本管理的不斷提高。 總之，要適應(yīng)市場經(jīng)濟的大環(huán)境，企業(yè)必須改進成本計算方法，提供更準確的成本信息，使企業(yè)獲得更多的效益，提高企業(yè)的市場競爭力。 4 成本動因觀念 傳統(tǒng)成本管理只重視了有形成本動因，而忽視了無形成本動因。在傳統(tǒng)成本管理觀念中，像原材料、人工、制造費用等項目才是構(gòu)成成本的主要因素，而產(chǎn)品的研究開發(fā)、

14、市場開拓、企業(yè)內(nèi)部結(jié)構(gòu)的調(diào)整等都與成本管理無多少關(guān)聯(lián)。但事實上，一些有形的成本項目往往并不是影響成本的最主要因素，而一些傳統(tǒng)成本管理未能考慮的因素，如企業(yè)規(guī)模、地理位置、產(chǎn)品的復雜性，甚至像廠房的規(guī)劃布局、存貨的內(nèi)部傳遞及企業(yè)的管理制度等因素，都會對產(chǎn)品成本產(chǎn)生很大的影響。這些動因需要長期的積累才能形成，且一經(jīng)形成就難以改變，因此更要強調(diào)從戰(zhàn)略予以綜合考慮。據(jù)國外的研究表明，企業(yè)在生產(chǎn)開始之前，已有85%的產(chǎn)品成本成為約束成本，即一些結(jié)構(gòu)性成本動因和執(zhí)行性成本動因，實際上是影響企業(yè)成本的關(guān)鍵因素，而傳統(tǒng)成本管理能產(chǎn)生影響的部分，只占總成本的15%。 在高度自動化的現(xiàn)代制造過程中，直接人工成本比

15、重日益降低，僅占生產(chǎn)成本的5%10%，而與自動化緊密相關(guān)的機器折舊費、動力費等需要分配計入不同產(chǎn)品的間接費用又大幅度增加。在這種情況下，如仍以日益減少的直接人工工時或直接人工工資的比例來分配這些比例不斷增大的間接費用，會使產(chǎn)品成本嚴重失真。很明顯，現(xiàn)代企業(yè)產(chǎn)品中的科技含量的增加，使得產(chǎn)品的制造成本并非與產(chǎn)品生產(chǎn)數(shù)量直接相關(guān)，或者說至少不是只與產(chǎn)品數(shù)量直接相關(guān)。如果還按照傳統(tǒng)方法計算產(chǎn)品成本，會高估低科技含量產(chǎn)品成本，而低估高科技含量產(chǎn)品成本。成本計算的錯誤導致企業(yè)生產(chǎn)決策的錯誤，這對企業(yè)來說，是足以致命的。因而，在以計算機技術(shù)為代表的高科技迅猛發(fā)展的今天，有必要按戰(zhàn)略成本管理觀點將傳統(tǒng)的單一的

16、數(shù)量動因擴展為一系列的成本動因，通過對各種成本動因和相關(guān)成本之間進行分析，將單一標準的分配改為按成本動因的多標準分配，從而正確地分配各項間接費用，正確地計算產(chǎn)品成本。這樣才能清晰地揭示哪些產(chǎn)品具有有效的盈利能力。特別是在傳統(tǒng)成本管理下未予考慮的一些無形的成本動因，如企業(yè)的規(guī)模、產(chǎn)品開發(fā)、市場開拓、企業(yè)內(nèi)部結(jié)構(gòu)調(diào)整，甚至廠房的布局規(guī)則等，都會對產(chǎn)品成本產(chǎn)生很大的影響，更應(yīng)從戰(zhàn)略上予以考慮。 通過對成本主觀動因的研究分析，可進一步啟發(fā)我們在現(xiàn)代企業(yè)成本管理中的一些新思路、新觀念。比如： （1）將成本控制意識作為企業(yè)文化的一部分。消除認為成本無法再降低的錯誤思想，對企業(yè)全體員工進行培訓教育，要求企業(yè)

17、各級管理人員及全體員工充分認識到企業(yè)成本降低的潛力是無究無盡的，人人應(yīng)對成本管理和控制有足夠的重視。（2）在企業(yè)內(nèi)部形成職工的民主和自主管理意識。在日常成本管理中，積極運用心理學、社會學、社會心理學、組織行為學的研究成果，努力在職工行為規(guī)范中引入一種內(nèi)在約束與激勵機制。按照西方心理學家斯洛（amaslow）提出的人類基本需求層次理論，人類的需要由低級到高級可分為五個層次：生理需要、安全需要、社交需要、尊重需要、自我實現(xiàn)需要。引入內(nèi)在約束與激勵機制就是要注重人的最高層次需求，即自我發(fā)展、自我實現(xiàn)的需求。這種機制強調(diào)的是人性的自我激勵，不需要任何外在因素的約束。改變企業(yè)常用的靠懲罰、獎勵實施外在約

18、束與激勵的機制，實現(xiàn)自主管理，既是一種代價最低的成本管理方式，也是降低成本最有效的管理方式。 總之，在現(xiàn)代企業(yè)成本管理工作中，應(yīng)樹立基于多動因理論的成本管理觀念。不僅要重視有形動因，更應(yīng)該重視無形動因。不僅要注重驅(qū)動成本的客觀因素，而且要注重驅(qū)動成本的主觀因素。這種建立在成本動因分析基礎(chǔ)上的成本管理觀念，往往可誘發(fā)產(chǎn)生出企業(yè)成本管理的嶄新思路和有效舉措。 5 成本的系統(tǒng)管理觀念 受長期計劃經(jīng)濟觀念的影響，企業(yè)在成本管理中往往只注重生產(chǎn)成本的管理，忽視其他方面的成本分析與研究，這種成本管理觀念遠遠不能適應(yīng)市場經(jīng)濟環(huán)境的要求。在市場經(jīng)濟環(huán)境下，企業(yè)應(yīng)樹立成本的系統(tǒng)管理觀念，將企業(yè)的成本管理工作視為

19、一項系統(tǒng)工程，強調(diào)整體與全局，對企業(yè)成本管理的對象、內(nèi)容、方法進行全方位的分析研究。 一方面，為使企業(yè)產(chǎn)品在市場上具有強大競爭力，成本管理就不能再局限于產(chǎn)品的生產(chǎn)（制造）過程，而是應(yīng)該將視野向前延伸到產(chǎn)品的市場需求分析、相關(guān)技術(shù)的發(fā)展態(tài)勢分析，以及產(chǎn)品的設(shè)計；向后延伸到顧客的使用、維修及處置。按照成本全程管理的要求，就會涉及到產(chǎn)品的信息來源成本、技術(shù)成本、后勤成本、生產(chǎn)成本、庫存成本、銷售成本，以及對顧客的維修成本、處置成本等成本范疇。對所有這些成本內(nèi)容都應(yīng)以嚴格、細致的科學手段進行管理，以增強產(chǎn)品在市場中的競爭力，使企業(yè)在激烈的市場競爭中立于不敗之地。如在產(chǎn)品設(shè)計階段推行價值分析，就是一種技

20、術(shù)與經(jīng)濟相結(jié)合的成本管理手段。 另一方面，隨著市場經(jīng)濟的發(fā)展，非物質(zhì)產(chǎn)品日趨商品化。與此相適應(yīng)，成本管理的內(nèi)涵也應(yīng)由物質(zhì)產(chǎn)品成本擴展到非物質(zhì)產(chǎn)品成本，如人力資源成本、資本成本、服務(wù)成本、產(chǎn)權(quán)成本、環(huán)境成本，等等。 再者，在市場經(jīng)濟條件下，企業(yè)管理的重心由企業(yè)內(nèi)部轉(zhuǎn)向外部，由重生產(chǎn)管理轉(zhuǎn)向重經(jīng)營決策管理，研究分析各種決策成本也就成為企業(yè)成本管理的一項至關(guān)重要的內(nèi)容，如相關(guān)成本、差量成本、機會成本、邊際成本、付現(xiàn)成本、重置成本、可避免成本、可遞延成本、未來成本，等等。在現(xiàn)代企業(yè)成本管理中，重視和加強對這些管理決策成本落疇的研究分析，可以避免決策失誤給企業(yè)帶來的巨大損失，為保證企業(yè)作出最優(yōu)決策、獲取

21、最佳經(jīng)濟效益提供基礎(chǔ)。結(jié)論現(xiàn)代成本管理，首先要樹立成本管理的效益觀念，并運用多動因理論加強成本管理的分析與研究，大力加強企業(yè)成本的系統(tǒng)管理，建立現(xiàn)代化的成本管理模式，從而去解決企業(yè)在成本管理上存在的問題。本文通過現(xiàn)代成本管理的幾大特點，再將現(xiàn)代成本管理與傳統(tǒng)管理作比較，在比較中體現(xiàn)現(xiàn)代企業(yè)管理的的重要性，應(yīng)該得到企業(yè)的重視。1 summarizealong with socialist market economy and the modern enterprise sys- temgradually establishment and the consummation, the cost m

22、anages intothe modern enterprise extreme matter of concern. the research mod- erncost management, is both has the certain significance, and has thecertain practical significance the question. this article draws upmakes some simple analyses regarding this. 2 cost benefit idea the traditional cost man

23、agement is by the enterprise whether saves forthe basis, one-sidedly from reduces the cost and even makes everyeffort to avoid certain expenses the occurrence obtaining. theemphasis saves and saves. the traditional cost management goal maysimply induce into the reduced disbursement, reduces the cost

24、. this isthe cost discusses the cost the narrow idea. under the traditionalplanned economy, the product imp- lementation state monopoly forpurchase and marketing, the enterprise delivers is equal to theenterprise the income. therefore, reduces the product cost to mean theincrease enterprise the inco

25、me, the enterprise inevitably withemphasis puts the cost management in reduces in the product cost, butfalls into purely is reduces the cost to manage the cost the lagcondition, cannot provide the correct information for thedecisi on making which needs.along with the market economy development, the

26、seller market graduallytransforms to the buyer market, the enterprise cannot simply equateagain the cost management to reduces the cost. because, the enterprisenot only needs to pay attention to the product the production cost,moreover must pay attention to its product to be able the benefitwhich re

27、alizes in the market. in under the market economy environment,adapts the fast changing environment, obtains the economic efficiencyto have the long-enduring competitive advantage, throughout is themost important question which the modern business management mustconsider. in the enterprise cost super

28、visory work also should set upthe cost benefit idea, realizes saves by the tradition, iseconomical the idea to the modern benefit idea transformation.specially today which gradually consummates in our country marketeconomy system, the enterprise manages should take the market demandas the guidance,

29、through provides the quality to the market to be asfar as possible high the product and the service which, the functionconsummates as far as possible, makes every effort enable theenterprise to gain as far as possible many profits. adapts with business management this basic request, the enterpriseco

30、st management also should directly relate with enterprises overalleconomic efficiency, regards the cost and its the control question byone kind of new understanding view - cost benefit idea. enterprisesall cost management should by the cost benefit idea take the controlthought, and delivers the cont

31、rast analyzes regards the investment(cost) the necessity, the rationality from the investment, namelydiligently pays by as far as possible the few costs, the creation manyuse value, is as far as possible the enterprise gains the moreeconomic efficiency. here, the worth noting is: the few costs payan

32、d the reduced disbursement as far as possible , reduces the costthe concept has the difference. the few costs pay as far aspossible, not saves or the reduced cost disbursement. it is theoperating cost benefit idea instructs the new product the design andthe old product improvement work. if in carrie

33、s on the diagnosis tothe market demand in the foundation, realized to like increases somefunction in the product original function foundation, can cause theproduct the market share large scale enhancement, then, although forrealizes the product creational function to be able correspondingly toincrea

34、se part of costs. so long as this part of cost increase canenhance the enterprise product in the market competitive ability,finally brings the bigger economic efficiency for the enterprise, thiskind of cost increases conforms to the cost benefit idea.in brief, under in the modern market economy envi

35、ronment enterprisedaily cost management, should contrast delivers looks at theinvestment. the research cost fluctuation and the income fluctuationrelations, determined is most advantageous to enhances the benefit thecost forecast and the policy-making plan.3 strategic cost idea the strategic cost ma

36、nagement formation and the development are themodern market economy and the competition inevitable result. the ne- arfor 20 year enterprise environment had the sudden change, the glob- alcompetition has been day by day intense, in order to meet this kind ofcompetition need, the strategic cost arose

37、at the historic moment. it- goes without saying, the cost is decided whether the enterpriseproduct or the service do obtain the share in the competition as wellas holds how many shares the key aspect, but affects the competitioncost the core is enterprises strategic cost, but non- traditionalcost of

38、 operation.the implementation strategy cost management is advantageous to ther- enewal cost management idea. in the traditional cost management, thecost management goal is summed up for reduces the cost, saves isreduces the cost the essential method. in the cost management, savesthe achievement one

39、method is undeniable, but it is not the onlymethod, the modern cost management goal should be by as far aspossible the few costs disbursement, obtains as far as possible manyuse value, thus for earns the profit to provide as far as possible thegood foundation, thus enhances the cost benefit. embarks

40、 from thestrategic cost management angle of view analyzes the cost managementthis goal, is not difficult to discover, cost reduction has thecondition and the limit, controls the cost expense in certain- situations, possibly can cause the product quality and the enterpriseb- enefit drop.if enterprise

41、 by lower cost rate of increment, but obtains the higheruse value, thus greatly enhances the enterprise the economi- cefficiency, the enterprise why not. the enterprise has the competitive- advantage in the market to be decided to provides the more superioruse value take the similar cost as the cust

42、omer or provides the sameuse value by the comparatively low cost. the enterprise uses what kindof cost st- rategy, is decided to the enterprise entire managementstrategy and the competition strategy, the cost management must servefor the enterprise entire management management. in the modern cost ma

43、nagement, the strategic cost management holds theextremely important status, it broke through the traditional costm- anagement the cost limitation in the microscopic stratification plan- eresearch area, changes the center of gravity the enterprise overallstr- ategy this broader research area, such a

44、s the productionconn- ection, the purchase connection, the technical connection, in thecompetitor conn- ection cost analysis and so on, is advantageous to theenterprise correctly carries on the cost forecast, thedecision-making, thus correctly chooses the enterprise the managementstrategy, correctly

45、 processes the enterpr- ise to develop withstrengthens the cost management the relations, enhan- ces the enterpriseoverall economic efficiency.the cost finding since cost accountings center also is the costm- anagement foundation, its important status does not need doubt. thetra- ditional cost findi

46、ng includes compiles the form computationmanufacture product cost which, the assignment, compiles again, alsoincludes take the standard cost carries on the cost budget as the coremethod. however, in the modern cost management, all had the rapiddevelopment from the form to the content. western develo

47、ped countrymany years research and the practice, proposed some new cost findingmethods, cost of operation law (activity-based costing, abc) alreadyobtained a more universal applic- ation in europe and america, abc hasbeen precisely providing precisely, the real cost information aspecthas lasting ach

48、ievements. the cost of operation concept proposed deepened the people to the costunderstanding. the traditional cost theory thought that, the cost isthe object expense, produces the fund sum total which in themanagement process consumes. the traditional cost theory cost concepthas promulgated the co

49、st economical essence (value consumption) andthe economic form (monetary fund), but had not reflected the costforms dynamic process. the abc law effectively has made up thisinsufficiency. it produces the ent- erprise the management processdescription is for satisfies a series of works set which the

50、customerneeds to design. among them, the work passes the process also is thevalue gradually accumulates, the shift in the enterprise interior,until finally forms shifts for customers total value (namely finalproduct cost) the process. abc fathom work this intermediary, has theexpense with the produc

51、t cost forms relates, vividly has promu- lgatedthe dynamic process which the cost forms, completely causes the costthe concept, to be concrete.compares with the traditional cost system, the cost of operationcomputation uses is the quite reasonable method assignment indirectexpense. this method first

52、 collects various works center consumptioneach kind of resources, again assigns various works center costaccording to respective work agent to various products. in the finalanalysis, it uses the many kinds of standards assignment indirectexpense, is uses the different work agent to the different wor

53、k centerto assign the indirect expense. but the traditional cost finding onlyuses the sole standard to carry on the factory expense the assignment,is unable correctly to reflect in the different product production thedifferent technical factor the different influence which occurs to theexpense. the

54、abc law all regards as the direct cost and the indirectexpense the price equal treatment which the product consumption workpays. directly meets the expense the confirmation and the assignment, hasnot been certainly different with the tradition cost finding method;rests on the cost of operation agent to the indirect expenseassignment, uses diverse the assignment standard, thus causes the costto be possible the ownership greatly to enhance. therefore, said fromthe factory expense assignment accuracy, the cost of operation lawcomputation c