成本管理发展趋势

Cost management development trend

成本管理是生产力发展的产物,随着经济的发展而逐渐深化。文章从成本管理发展的三个历史阶段分别阐述成本管理的发展特点和规律,以及我国的成本管理发展现状。通过传统成本管理与作业成本管理的对比分析,指出当前成本管理的主要形式和未来成本管理将随着信息化的发展可能形成的主流模式。

Cost management is a special product which occurs when the productive force has developed to a certain stage. With the economic development, Cost Management has come through three main stages and gets more and more promotion. Domestic situation and the three main evolution stages characteristic of Cost Management will be introduced in this paper. According to the compare analysis between the Traditional Costing Management and the Activity-Based Costing Management, the current main Cost Management mode will be described in this paper, and the future leading Cost Management mode will be determined by the information development.