网络环境下企业成本管理模式的创新研究

Innovative Research on the Mode Management of Enterprise Cost in the Environment of Network

在网络环境下,传统的成本管理已不能很好运作。尽管目前传统成本管理系统比作业成本管理系统应用广泛,但人们已意识到作业成本管理系统是对先进生产环境下实现成本控制的关键。针对这一现状,分析了信息化对传统成本管理的冲击、两种成本管理系统选择性问题和网络环境下成本管理应注意的问题。

In the enviorment of network, the traditional cost management don't work well.Currently, the traditional cost management systems are more widely used than the activity-based systems. However people have already realized that the activity-based systems are key to successful control in the advanced manufacturing environment. On the condition, this paper analyses that network impacts to the traditional cost management system, the choice of two cost management systems, and cost management should notice questions.