基于投入产出模型的成本管理

Management of Cost Based on Input-output Model

依据投入产出分析的方法原理和企业财务成本核算的规定,提出了一个有别于现有实物型和价值型投入产出表的新型的企业成本投入产出表,构建了一个简便实用的企业成本投入产出模型。

Nowadays, the input -output analysis generally laid particular emphasis on research and development of macroeconomic static and dynamic model in our country. Although applied successfully to microeconomic field, it focus chiefly on applied research on material and energetic consumption based on material table, or product value structure and price forecast based on value table. The input - output model specially applied to management of product cost is lack. The paper proposes a new Input - output table of enterprise cost, different from present material and value pattern, based on methods and principles of Input - output analysis and prescriptions of financial cost accounting; Constructs and builds a simple and practical Input - output model of enterprise cost, and summarizes the calculation method of the model by means of Excel.