论以知识为核心生产要素的成本管理

Discussion on the Cost Management Centering Knowledge as Essential Production Element

知识经济以知识为核心生产要素的特征 ,冲击了传统成本管理的根基。必须转变传统成本管理重物轻人、重有形资产轻无形资产 ,成本管理时间上滞后、空间上狭小、构成上不合理的缺陷 ,建立以人为本的成本管理观念 ,重塑全面成本管理的时空 ,扩展产品成本核算的内容。

Knowledge economy is characterized by centering knowledge as essential production element,which attacks the foundation of traditional cost management.Traditional cost management pays much more attention to objects and tangible assets than humans and intangible assets;furthermore,it appears to be stagnant in respect of time and narrow in respect of scope.We should establish the human-based concept as for as cost management is concerned;reshape the framework of comprehensive cost management;extend the content of cost accounting.