【導(dǎo)讀】所有的高層和管理者們都要對成本負(fù)責(zé)。所有專業(yè)人士和很多的管理者以不同的方式。驚醒成本控制和資本投資決策，預(yù)測、定價、產(chǎn)品或服務(wù)的管理。所有這些業(yè)務(wù)活動深深。地鐫刻在成本會計的工作中。相關(guān)成本任務(wù)消耗各級組織大量的管理時間。個人的崗位職責(zé)。人就會立刻像水傾倒一般地想你吹噓他所謂的極其重要的行銷手段和運營理念！——根據(jù)基本成本核算原則。傳統(tǒng)實踐模型先進技術(shù)是非常重要的；因此如果沒有前人的。作為基線，一個組織的管理人員必須建立。為了實現(xiàn)這一目標(biāo)，管理人員需要有判斷系統(tǒng)可供選擇的能力。盈利能力，被多方面地理解為凈收益、權(quán)益價值。第二章將進一步闡明成本、開支象征性地被稱為。在利潤表中，材料、勞動力以及日常開支項目被。營業(yè)費用通常被簡稱為銷售管理、綜合管理和。在價值創(chuàng)造和持續(xù)改進中進行促進，追蹤并進行反饋。協(xié)助管理層對資源進行明智的利用。型表示了資源開支的分類。成本管理系統(tǒng)相對于財務(wù)系統(tǒng)而言收到極少的對

　　

【正文】 tices second. A CMS specifically answers the demands of the profit imperative by aligning employee spending behaviors with the anizational strategy. FourStage Model A good context for understanding the CMS is to ask not what it is, but rather how it functions. This book acknowledges and borrows from the approach used by Robert S. Kaplan and Robin Cooper in their 1998 book, Cost amp。 Effect. Their “ fourstage model of cost system evolution” describes how a CMS typically evolves over the life cycle of a maturing anization. This book will use their fourstage model, adapted in Exhibit , to contrast conventional and advanced cost management systems and techniques so that readers have a practical context for using the ideas presented in this text as they apply to current practices in the reader’s If a Stage I system is not adequate for routine reporting, it cannot hope to deliver information on product, customer, and operations costing. Such systems offer little in support of strategic control. Stage II systems are driven by financial reporting requirements, and they meet financial accounting standards. However, they remain severely limited in decisionquality data. They often distort both costs and profits, and they are not timely in delivering feedback. Stage III systems are specialized, in that the cost and financial accounting systems use the same databases。 however, the two systems remain isolated and specialized in application. In this stage, activitybased costing (ABC) and performance measurement systems often emerge. Stage IV systems are integrated, and present a unified reporting format supportive of operational strategy. Financial and operations data, as well as budget and actual information, are all linked. Organizations today remain spread across the FourStage spectrum. A healthy number of panies have moved to Stage III。 but, it remains rare to find a true Stage IV pany, although many claim to be. An enterprise resource planning (ERP) implementation does not guarantee a Stage IV environment. Every executive and manager first needs to determine which stage current accounting systems are in, and then progressively move through each stage to the integrated level, whether by using the Kaplan/Cooper model or some other proven, logical method. Kaplan and Cooper caution against the high failure rate of anizations that try to jump stages. Operations Focus Is Primary The primary focuses of an effective CMS are operations and the support of management decision making. In addition to routine bookkeeping (see Chapter 2), the CMS objectives include, but are not limited, to ten characteristics. Control and Performance Management System At this point, it is worth making a final connection point. Since cost is such an integral element of the “profit imperative” and profit performance is a universal anizational requirement, it is natural and inevitable that cost and performance systems bee intimately associated. Organizations with CMS designs in StagesⅠ and Ⅱ use financialonly accounting systems. If it exists at all, no financial performance measurement is typically fragmented and isolated within the functional domains of an anization. Everyone wants to “keep score,” and without a formal measurement system, good managers will create their own scoreboard. For example, a petent production manager always has a control system in place based on the principles of quality, theory of constraints, or some homegrown paradigm. From： Business＆ Economics， 2021