现代成本管理的新思路

The new train of thought of modern cost management

传统意义上的成本管理 ,主要是从降低消耗、节约费用考虑 ,侧重于对产品成本的核算 ,并把成本管理简单地等同于降低成本管理。现代成本管理要求把成本管理放在战略高度 ,一切降低成本的措施都应以成本 -效益分析的结果作为决定取舍的标准。同时还要转变传统的成本管理观念 ,采用作业成本管理法 。

The cost management in traditional meaning is chiefly reducing consumption and expenses.It lays special emphasis on product cost accounting in business and considers reducing the cost equal to cost management.Modern cost management requires to manage the cost at a strategic height and to judge the measures of reducing cost by analysis of cost beneficial result.At the same time,the traditional cost management concept should be changed and activity based cost management be adopted to meet the needs of modern science and technology.