【導(dǎo)讀】報告[R].中國財政經(jīng)濟出版社.1997.業(yè)非常關(guān)注的問題。研究現(xiàn)代成本管理，是一個既有一定意義，又有一定現(xiàn)實意。本文擬對此作一些簡單的分析。某些費用的發(fā)生入手。強調(diào)節(jié)約和節(jié)省。實行統(tǒng)購統(tǒng)銷，企業(yè)的產(chǎn)出等于企業(yè)的收入。因此，降低產(chǎn)品成本就意味著增。為降低成本而管理成本的滯后狀態(tài)，不能為決策提供所需要的正確信息。在市場經(jīng)濟的環(huán)境下，適應(yīng)瞬息萬變的環(huán)境，獲得經(jīng)。濟效益取得持續(xù)性的競爭優(yōu)勢，始終是現(xiàn)代企業(yè)管理必須考慮的首要問題。市場需求為導(dǎo)向，通過向市場提供質(zhì)量盡可能高、功能盡可能完善的產(chǎn)品和服務(wù)，與企業(yè)管理的這一基本要求相適應(yīng)，企業(yè)成本。益觀念看待成本及其控制問題。最終為企業(yè)帶來更大的經(jīng)濟效益，這種成本增加就是符合成本效益觀念的。實施戰(zhàn)略成本管理有利于更新成本管理的觀念。目的被歸結(jié)為降低成本，節(jié)約成了降低成本的基本手段。成本為核心手段進行成本預(yù)算。化的費用，是生產(chǎn)經(jīng)營過程中所耗費的資金總和。

　　

【正文】 psychology, the sociology, the social psychology, theo rganization behavior study research results, diligently introduceesone kind of intrinsic restraint and the drive mechanism in the staffbehavior standards. The human basic demand level theory (AMaslow)proposed which according to the western psychologist Si Luo river,humanity39。s need from to is preliminarily highlevel may divide intofive levels: The physiol ogical needs, the safety requirement, thepublic relations need, the res pect need, the selfrealization the intrinsic restraint and the drive mechanism is must paygreat attention to person39。s topmost story inferior demand, namelyself development, selfrealization demand. This kind of mechanismemphasis is the human nature selfencouragement, does not need anyexternal factor the restraint. The change enterprise monly useddepends on the penalty, the reward implementation external restraintand the drive mechanism, the realization independent management, sinceone price lowest cost management way, also reduces the cost most effective management way. In brief, in the modern enterprise cost supervisory work, should setup based on the multi agents theory cost management idea. Not onlymust take the visible agent, should take the invisible agent. Not onlymust pay great attention to the actuation cost the objective factor,moreover must pay great attention to the actuation cost the subjectivefactor. This kind of establishment in the cost agent analysisfoundation cost management idea, often may induce to have theenterprise cost management brandnew mentality and the effectiveaction. 5 Cost system administration idea The longterm plan economic concept influence, the enterprise only isoften paid great attention to the production cost in the costmanagement the management, neglects other aspects the cost analysisand the research, this kind of cost management idea cannot adapt themarket economy envi ronment request by far. Under the market economyenvironment, the ente rprise should set up the cost the systemadministration idea, regards as enterprise39。s cost supervisory work anitem of systems engineering, empha sized the whole and the overallsituation, to the enterprise cost mana gement object, the content, themethod conduct the omnidirectional ana lysis research. On the one hand, for enable the enterprise product to have theformi dable petitive ability in the market, the cost managementcannot again limit to the product production (manufacture) theprocess, but is should extend the field of vision to front to theproduct market demand analysis, the correlation technology developmentsituation analysis, as well as product design。 Extends to after tocustomer39。s use, the service and han dling. According to the cost entirejourney management request, can in volve to the product informationorigin cost, the technical cost, the rear service cost, the productioncost, the stock cost, the sales cost, as well as to cost category andso on customer39。s service cost, handling cost. To all these costscontent all should by strict, the careful scientific method carry onthe management, strengthens the product in market petitive ability,causes the enterprise in the intense market petition neutr ality tothe invincible position. If carries out the value analysis in theproduct design stage, is the cost management method which one kind oftechnology and the economy unifies. On the other hand, along with the market economy development, the nonphysical product mercializes day by day. Adapts with this, the costmanagement connotation also should expand from the physical produc tcost to the non physical product cost, like human resources cost,capital cost, service cost, property right cost, environment cost, andso on. Exterior furthermore, under the market economy condition, the bus inessmanagement center of gravity changes by the enterprise interior, changes the heavy management decisionmaking management by the heav yproduction management, the research analyzes each kind ofpolicy making cost also to bee the enterprise cost management avery important content, like the correlation cost, the differencecost, the opportunity cost, the marginal cost, will pay in cash thecost, the reset cost, may avoid the cost, may hand over extends thecost, the future cost, and so on. In the modern enterprise costmanagement, takes and strengthens falls the domain to these managementdecisionmaking costs the research analysis, may avoid thepolicymaking fault the heavy loss which brings to the enterprise, makes the most superior policymaking, the gain best economicefficiency for the guarantee enterprise provides the foundation. Conclusion The modern cost management, first must set up the cost management thebenefit idea, and strengthens the cost management using the multi agents theory the analysis and the research, vigorously strengthensthe enterprise cost the system administration, establishes modernizedthe cost management pattern, thus solves the enterprise the questionwhich exists in the cost management. This article through the moderncost mana gement several major characteristics, again makes the moderncost manag ement and the traditional management pares, manifests themodern bus iness management in the parison the importance, shouldobtain the ent erprise the value.