【文章內(nèi)容簡介】 environment. (B) establish a new concept 1, establish a system management concepts, the implementation of a prehensive, whole process of Cost Management The content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should be prehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to perate the enterprise, decisionmaking, technology, sales and other areas in all aspects of the enterprise expansion. 2, establish the concept of costeffectiveness, cost forecasting and decisionmaking levels Enterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policymaking functions. Cost Management and enterprise39。s overall effectiveness should also be linked to the concept of dynamic costeffective approach to cost and control issues, from the parative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management. 3, establish a sense of innovation, technology and insist on bining The vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to the correct decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technologydriven economic principle of bining. 4, establish a peopleoriented concept, create a cohesive force in enterprise People do not simply a tool for wealth creation, but an enterprise39。s largest capital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a peopleoriented management thinking, and arouse people39。s intellectual factors, train and develop people39。s ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can truly bee a democratic, humane anizations, from the human heart in order to stimulate everyone39。s sense of responsibility and willing to devote themselves masters of the spiritual power. (C) the introduction of advanced Cost Management activitybased costing and costplanning method Since the cost of the early 20th century inception, he has appeared 39。standard cost39。, 39。budget control39。, 39。difference39。, 39。costofstate analysis39。, 39。variable cost method39。, 39。volumeprofit analysis39。, 39。responsibility accounting39。, etc. a series of traditional cost accounting methods. However, in today39。s increasingly petitive market economy, the traditional cost accounting methods have fatal defects, thus creating an activitybased costing and costplanning method. 1, ActivityBased Costing ActivityBased Costing is based on 39。cost driver39。 as the fundamental basis of a costaccounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 39。products39。 move to 39。work39。 on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customeroriented chain, to the value chain as the center of the business 39。operational procedures39。 fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous39。s 39。workflow39。, the elimination of all can not increase the value of the operation, so that enterprises in the state continued to improve and promote enterprisewide optimization, establishing petitive advantage. 2, cost planning method The cost of planning the basic ideas: (1) to full lifecyclebased, market