新经济环境下的成本管理

Cost Management under the Environment of the "New Economy

在新经济环境下 ,企业经济运作具有经营全球化、生产自动化、管理信息化、交易智能化、产品个性化等特征。使传统成本管理的观念、手段、成本结构、成本计算方法、成本控制内容等发生了巨大的变化 ,因而探讨新经济对成本管理的影响具有深刻的现实意义。

Under the environment of so called 'New Economy', there are some new characteristics have appeared in running business which are operating globally, computerization of production process, information orientation in management, transacting intelligently and diversification of products. With these new characteristics of running business,the traditional Cost Management has been changed a lot in terms of concepts,approaches, structure of cost,methods of calculation,contents of cost control,etc. It is significant in practice,therefore,to probe how the 'New Economy' affecting Cost Management.