【正文】 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 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。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。sscale, product development, market development, enterprise internalstructure adjustment, even the workshop layout rule and so on, canhave the very tremendous influence to the product cost, should givefrom the strategy to consider. Through to the cost subjective agent research analysis, may further inspire us in modern enterprise cost management some new mentalities,the new idea. For instance: 成本管理中英文文獻(xiàn)對(duì)照及成本控制參考文獻(xiàn) (1) takes the cost control consciousness the enterprise culture apart. The elimination thought the cost is unable the wrong thinkingwhich reduces again, carries on the training education to theenterprise all staff, the request enterprise all levels ofadministrative personnel and all staff fully realized is notinvestigates to the enterprise cost reduction pot ential inexhaustibly,everybody should has the enough value to the cost management and thecontrol. (2) forms staff39。s factor and so on controlsystem, can have the very tremendous influence to the product cost. These agents need the longterm accumulation to be able to form, alsoas soon as passes through forms with difficulty changes, thereforemust emphasize synthesizes the consideration from the to the overseas research indicated before, the enterprisestarts in the production, had 85% product cost to bee the restraintcost, namely some constitutive cost agent and the execution costagent, is in fact affects the enterprise cost the key aspect, but thetraditional cost management can produce the influence part, onlyaccounts for the total cost 15%. In in the high automated modern manufacture process, the directartificial cost proportion reduces day by day, only accounts for theproduction cost 5%~10%, but with the automated close correlationmachine amortization fund, the power spends and so on to need toassign includes the different product the indirect expense large scaleto increase. In this kind of situation, if still to the directartificial labor which reduced day by day now and then the directartificial wages proportion assigns the indirect expense which theseproportions unceasingly increased, could cause the product costserious distortion. Very obvious, in the modern enterprise product technology contentincrease, causes the product the production cost by no means with theproduct production quantity direct correlation, or said at least isnot only with the product quantity direct correlation. If also defersto the traditional method putation product cost, can highunderestimate the technology content product cost, but underestimatesthe high tech content product cost. The cost finding mistake causesthe enterprise to produce policymaking the mistake, this said to theenterprise, is sufficiently fatal. Thus, in take puter technologyas representative39。s total value (namely finalproduct cost) the process. ABC Fathom work this intermediary, has theexpense with the product cost forms relates, vividly has promu lgatedthe dynamic process which the cost forms, pletely causes the costthe concept, to be concrete. Compares with the traditional cost system, the cost of operationputation uses is the quite reasonable method assignment indirectexpense. This method first collects various works center consumptioneach kind of resources, again assigns various works center costaccording to respective work agent to various products. In the finalanalysis, it uses the many kinds of standards assignment indirectexpense, is uses the different work agent to the different work centerto assign the indirect expense. But the traditional cost finding onlyuses the sole standard to carry on the factory expense the assignment,is unable correctly to reflect in the different product production thedifferent technical factor the different influence which occurs to theexpense. The ABC law all regards as the direct cost and the indirectexpense the price equal treatment which the product consumption workpays. Directly meets the expense the confirmation and the assignment, hasnot been certainly different with the tradition cost finding method。sall cost management should by the cost benefit idea take the controlthought, and delivers the contrast analyzes regards the investment(cost)