On the basis of the previous studies on the cost management , especially product lifecycle costing , this thesis analyzes the mode of product lifecycle costing from technology 本文在了解國內(nèi)外產(chǎn)品成本管理方法,主要是全生命周期成本管理發(fā)展的基礎(chǔ)上,從產(chǎn)品的技術(shù)要求方面分析產(chǎn)品全生命周期的成本管理模式。
By now , the applied research about abc is new in our country , but as an cost management model , there is little research on its function to enterprise controlling and decision 目前,作業(yè)成本法在我國的應(yīng)用研究剛剛起步,更多的是作業(yè)計(jì)算的應(yīng)用。而作為一種成本管理模式,其在企業(yè)控制、決策方面作用的研究則更少。
Finally in the light of this system , i analyze the cost management pattern of handan steelworks that has important effect in our country at present theoretically and give some advice about improving and perfecting it 文章最后以此為出發(fā)點(diǎn),對(duì)目前在國內(nèi)具有較大影響的邯鋼成本管理模式進(jìn)行了理論上的分析,并提出了一些改進(jìn)與完善的建議。
From studying and summarizing the evolution of cost management and analyzing the forming background of activity - based cost management ( abcm ) , part one provides the comprehensive research on the abcm theory 本文開首從研究總結(jié)成本管理的歷史進(jìn)程和分析現(xiàn)代成本管理模式形成的背景入手,就作業(yè)成本管理( abcm )模式的基本理論展開了詳細(xì)研究。
The land cost refers to the general expenses which occurs the land development right of use , the expense of taking over land for use , the compensation of relocation , the expense of municipal administration necessary and so on 重點(diǎn)揭示了長影世紀(jì)村一期開發(fā)成本管理的構(gòu)架與模式,并在此基礎(chǔ)上,指出了長影世紀(jì)村二期開發(fā)成本管理模式的發(fā)展方向。
But in the face of new challenges and opportunities , zhongxing company is brewing transformation in operation patterns . it is clear that the cost management should take precautions to adapt to the new development needs 并根據(jù)中興公司未來發(fā)展戰(zhàn)略的要求和成本管理的特點(diǎn),從成本管理的定位、成本管理工具、人員素質(zhì)要求、成本管理模式等方面提出了一系列改進(jìn)措施。
On the base of target cost control , it uses abc to calculate and evaluates the merit by bsc . this management model includes pre - product , in - product and ex - product control of cost to accomplish the target cost 它是以目標(biāo)成本控制為核心,以作業(yè)為成本計(jì)算對(duì)象,運(yùn)用平衡計(jì)分卡考查和評(píng)估業(yè)績;是以實(shí)現(xiàn)目標(biāo)成本為目的,兼顧事前、事中和事后控制的成本管理模式。
( 7 ) in project cost management field , introduced target cost management pattern based on the big 5 principles of construction project cost management . conducted strictly ration auditing and balance approving of each constructing operation 在項(xiàng)目成本管理方面,基于施工項(xiàng)目成本管理的五大原則導(dǎo)入目標(biāo)成本管理模式,對(duì)各項(xiàng)施工作業(yè)進(jìn)行嚴(yán)格地定額考核和結(jié)算審批。
We believe that the micro economic and technology environment , the management conception in society and the microenvironment of production and operation in an enterprise decide the present form of cost in our country 同時(shí)對(duì)我國企業(yè)成本現(xiàn)狀進(jìn)行了調(diào)查分析,認(rèn)為我國現(xiàn)在的成本管理模式決定于國家的宏觀經(jīng)濟(jì)技術(shù)環(huán)境,社會(huì)的管理觀念的現(xiàn)實(shí)情況以及企業(yè)微觀生產(chǎn)經(jīng)營環(huán)境。
On the base of the time ' s changes and the newest achievements on the theory of firm , author proposes a new mode of cost management on the general speaking for the deficits of the two traditional mode of cost management 本文基于時(shí)代變化發(fā)展的特征和企業(yè)理論發(fā)展的最新成果,針對(duì)作業(yè)成本管理和成本企劃的缺陷提出作者的思考與建議,擬在一般意義上提出一種新的成本管理模式。