从传统到现代:企业成本管理的变革

From the Traditional to the Modern: Alternation of Enterprise Cost Management

通过对传统成本管理与现代成本管理的分析比较 ,结合对传统成本管理基本假设的研究 ,提出了现代企业成本管理实践的适应性变革要求 ,阐述了“作业基准成本计算”

Through analysis on and comparison of traditional cost management with modern one, and connecting with the study on the hypothesis of basic aspects of traditional cost management, this paper puts forward specialization requirements for the practice of modern enterprises' cost management, and expounds the application of ABC (Activity-Based Costing) in our country's enterprises and its development in the future.