浅谈现代成本管理模式

On the Modern Cost Management Mode

本文认为,以作业成本计算为核心的系统成本管理模式是一种全新的现代企业成本管理模式。它适应高新技术环境的需要,在适时生产系统下根据目标成本和目标利润设计最佳产品,按照全面质量管理的要求,以理想的作业链进行生产,以作业成本法核算生产成本,按产品生命周期法披露成本信息,不但能提高企业的价格决策和产出决策水平,完善业绩核算和考核系统,而且可促使企业改变组织结构,重视战略管理和过程管理,适应市场竞争和高新技术的发展。

The author points out that 21 centuries of society will make high new quick development of technique, from the industry society to the knowledge-based economy society of the social quick conversion. Among them with the calculator technique, the communication technique and the network techniques is its core for the representative＇s information revolution, it will bring huge influence for each one of social mankind, certainly also including manages the theories, the management idea to the modem, management method and manage technical of huge influence. The traditional cost management mode has already can＇t satisfy the need of the modem business enterprise cost management well, this need to build up a kind of all new business enterprise cost management mode-with the activity-based costing for core of system cost manage the mode.