组织创新与成本管理会计产生与发展的相关性

The Development of Cost Management Accounting in Response to Business Organization＇s Innovations

成本管理会计的发展取决于经济的发展水平、组织内和组织间权力的配置情况、技术发展、消费者需求变化与管理方法的变革。本文从组织演化的角度探讨了成本管理会计的产生与发展，认为成本管理会计的演追与组织的发展是密不可分的。随着社会主要组织形式的变化，成本管理会计经历了从“分步分批法”到“标准成本制”再到“目标成本制”的发展过程；80年代以来又对内深化到“作业成本管理”，对外扩展到“战略成本管理”、“全生命周期成本”，进而向整合性的战略成本管理方向发展。

The development of cost management accounting lies on several factors： the development level of economy, the inter-organizational and inner-organizational power disposition, technology development, the change of customers＇ demands and management methods. The paper explores the origin and development of cost management accounting from the perspective of business organization＇s innovation and draws a conclusion that the evolution of cost accounting has close relationship to the development of organization. Along with the transformation of main organization forms, cost management accounting also experiences the process from ＂job order costing＂ to ＂standard costing＂, then in 1980s to the higher level-＂strategic cost management＂, ＂whole life-cycle cost＂ and ＂activity-based costing＂, finally to integrated strategic cost management.