Therefore , it is very urgent to study its action to controlling and decision . applying the standard study and case analysis , this paper studied the abcm by comparing the differences between the traditional cost management and the abc management 本論文主要采用規(guī)范研究與案例研究相結(jié)合的方法,通過傳統(tǒng)成本管理理論和作業(yè)成本管理理論的比較,引入了作業(yè)成本管理模式的研究。
In conclusion , activity based cost is promising in china , but as the present status is concerned , although some big enterprises are partly applying the abcs in erp , there is still a long way for us to go in spreading 作業(yè)成本這一應(yīng)時代而生的成本管理模式在中國企業(yè)很有發(fā)展前景,但就現(xiàn)狀而言,盡管有一些大型先進(jìn)企業(yè)結(jié)合erp實(shí)施了作業(yè)成本系統(tǒng),作業(yè)成本進(jìn)入我國企業(yè)還有一段距離。
It is an important part of modern enterprise management , and is the core of the construction enterprises . in order to survive in intensive competition , some construction enterprises establish a more apposite cost system called target cost management ( tcm ) for cost control 但從實(shí)行目標(biāo)成本管理的效果來看,仍然存在著許多疏漏和弊端,因此有必要對目標(biāo)成本管理模式、步驟、環(huán)節(jié)及方法進(jìn)行更為深入、細(xì)致地探討。
Based on above all , this thesis started the study from the value chain by analyzing of the enterprise , in accordance with the process management theory analyzed the general management and the sub - management , and followed by confirming the range and the existent ways of the profit zone 成本管理模式下的利潤區(qū)為顯性成本分析、隱性成本管理與全面成本診斷;價值客戶管理模式利潤區(qū)是價值客戶管理與價值貢獻(xiàn)分析;庫存管理模式的利潤區(qū)是模擬零庫存管理。
The cost management mode brought forward in this paper can be put in practice flexibly on the basis of actual production situation of each enterprise , consequently the mode has more powerful vitality and wide application scope , and the actual cost duty stream management case is analyzed in this paper 本文提出的成本管理模式可以根據(jù)企業(yè)生產(chǎn)經(jīng)營的不同組織方式靈活實(shí)施。從而使該模式具有更強(qiáng)的生命力和更廣的適用范圍。本文對運(yùn)用該體系的實(shí)例進(jìn)行了說明。
Now there have been five years since we got into the 21st century , during this period great changes took place , such as : the situation of corporation governance is worried ; the capital ' s frequent flow among the countries , and continue appeared financial derivation bring the challenge and opportunity ; the issue of environment and sustainable development raise broad focus and attention . activity - based cost management and costing target can not be adapted t o the proceeding changes 如今,人類社會進(jìn)入二十一世紀(jì)又五個年頭了,社會的經(jīng)濟(jì)文化環(huán)境發(fā)生了巨大的變化:公司治理狀況令人擔(dān)憂;資本的國際間流動頻繁,金融衍生工具層出不窮,給企業(yè)的財務(wù)管理的資本運(yùn)營帶來機(jī)遇和挑戰(zhàn);環(huán)境問題和可持續(xù)性發(fā)展引起了人們廣泛的關(guān)注與重視,上述兩大成本管理模式對此卻無能為力。
Secondly , we discuss a set of key factors in cost management system ' s innovation , such as alteration of cost concept , re - identification of key elements of cost management system and improvements of cost management pattern . then , a new modem cost management system based on the strategic active based cost management pattern is built , in which some advanced technologies , such as distributed artificial intelligence , expert system , database warehouse and so on , are utilized 然后,針對傳統(tǒng)成本管理系統(tǒng)的上述缺陷,論述了成本觀念、成本管理模式和應(yīng)用技術(shù)等一系列成本管理系統(tǒng)革新中的重點(diǎn)問題,并通過應(yīng)用分布式人工智能技術(shù)、神經(jīng)網(wǎng)絡(luò)技術(shù)、專家系統(tǒng)技術(shù)和數(shù)據(jù)倉庫技術(shù)等高端技術(shù),構(gòu)建了基于戰(zhàn)略性作業(yè)成本管理模式的現(xiàn)代成本管理系統(tǒng)。
Facing the inevitable trend of connecting with the international convention , this paper introduces the managerial mode of the cost control adopted by most of the excellent enterprises in the developed countries , and in the light of the present situation and the developing prospect of chinese enterprises in aspect of the cost control , puts forward the managerial mode of the cost control of enterprise with chinese characteristics under the market economy condition 面對與世界接軌的必然趨勢,通過對發(fā)達(dá)國家的多數(shù)優(yōu)秀企業(yè)所采用的成本控制管理模式的介紹,針對我國企業(yè)在成本管理方面的現(xiàn)狀和發(fā)展前景,努力尋找在我國的市場經(jīng)濟(jì)條件下具有中國特色的企業(yè)成本管理模式。
Based on the theory of total cost management and compared with the advanced western commercial banks , this thesis starts with analyzing the current condition of cost management in chinese commercial banks , and further points out ideas and framework of their cost management reform and innovation : to constitute the total cost management mode , figure out product cost and customer profitability with the help of activity analysis and cost driver , and help administrator get more detailed and accurate cost information 但是,我國商業(yè)銀行對全面成本管理的理解與運(yùn)用還處于起步階段?;谝陨纤妓?本文將全面闡述全面成本管理理論,立足分析我國商業(yè)銀行成本管理現(xiàn)狀及發(fā)展趨勢,提出我國商業(yè)銀行成本管理改革與創(chuàng)新的思路:構(gòu)建商業(yè)銀行全面成本管理模式,通過作業(yè)分析,追溯成本動因,并以產(chǎn)品、客戶為對象進(jìn)行成本的歸集與分配,以期得到更加精確的成本報告。
In connection with the cost management of power supply in zhuzhou chemical industry group corporation , we take measures of the model of target cost management , divide the electric cost center of responsibility afresh , define the cost content of responsibility , carry out the target control of the responsibility cost , and consummate the model of the electric cost account , form institution of tracing back to the cost of responsibility , and rigorously enforce 對株洲化工集團(tuán)公司供電的成本管理,采取目標(biāo)成本管理模式,重新劃分電能成本責(zé)任中心,確定各中心的責(zé)任成本內(nèi)容,實(shí)施責(zé)任成本目標(biāo)控制,并對電能成本核算方式進(jìn)行完善,形成責(zé)任成本追溯制度,嚴(yán)格考核。在實(shí)施安全和成本管理的對策中,為提高效果,對一些具體業(yè)務(wù)流程進(jìn)行了必要的重組。