日本的成本企划及对我国企业成本管理的启示

Japan's Cost Planning and Its Enlightenment for Chinese Businesses Cost Management

萌芽于20世纪60年代初期的成本企划是日本型管理会计的精髓, 现阶段,它仍在不断发展和完善着,在日本成本管理中发挥着重要作用。总结成本企划的操作流程、实质、核心以及成本企划模式成功运行的基石会对我国企业成本管理有所启示 。

As the quintessence of Japanese type management accounting, cost planning that came into being in the early 1960s is still being developed and completed now and is playing an important role in cost management of Japan at present. The paper holds that a summary of the process, essence, core and the foundation for the successful operation of this cost planning mode will provide some enlightenment for China抯 business cost management.