成本责任流管理模式探索

Management Pattern of Cost Responsibility

成本管理粗放一直是困扰我国企业的重要问题 ,非系统化的管理模式、不健全的责任管理及其激励机制、人工化的支持手段等是阻碍解决上述问题的症结。从责任成本的角度探讨了实现企业集约化管理的途径 :结合我国企业实际 ,加强成本与责任之间、责任与作业单元之间关系的管理与控制 ,从而支持动态成本控制 ,实现粗放管理向集约管理转化。提出了成本责任流及其管理模式 ,这一模式作为与物流、资金流、信息流和工作流并重的集成动态管理手段 ,是解决企业成本管理粗放问题的有效手段。

The rough cost management is always an important question that puzzles the enterprises in China. It is difficult to solve them because of the non systematic management mode, not right management of responsibility and mechanism of encouragement, the non-automatic means of support and so on .The paper discusses the path to achieve the concentrated management of enterprise from the visual angle of responsibility cost. That is to say, strengthening the management and control to the relations between cost and responsibility, responsibility and activity cell so as to support the dynamic cost control and to achieve the change from the rough management to the concentrated management under thinking the actual situation of enterprises in China. The paper advances the cost responsibility flow and its management mode, which is a valid means to solve the question of rough cost management in enterprises as a dynamic integration management means as important as material flow, money flow, information flow and work flow.