成本管理中英文文献对照及成本控制参考文献 第4页
ortant status does not need doubt. Thetra- ditional cost finding includes compiles the form computationmanufacture product cost which, the assignment, compiles again, alsoincludes take the standard cost carries on the cost budget as the coremethod. However, in the modern cost management, all had the rapiddevelopment from the form to the content. Western developed countrymany years research and the practice, proposed some new cost findingmethods, cost of operation law (Activity-Based Costing, ABC) alreadyobtained a more universal applic- ation in Europe and America, ABC hasbeen precisely providing precisely, the real cost information aspecthas lasting achievements.
The cost of operation concept proposed deepened the people to the costunderstanding. The traditional cost theory thought that, The cost isthe object expense, produces the fund sum total which in themanagement process consumes. The traditional cost theory cost concepthas promulgated the cost economical essence (value consumption) andthe economic form (monetary fund), but had not reflected the costforms dynamic process. The ABC law effectively has made up thisinsufficiency. It produces the ent- erprise the management processdescription is for satisfies a series of works set which the customerneeds to design. Among them, the work passes the process also is thevalue gradually accumulates, the shift in the enterprise interior,until finally forms shifts for customer'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, completely causes the costthe concept, to be concrete.
Compares with the traditional cost system, the cost of operationcomputation 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;Rests on the cost of operation agent to the indirect expenseassignment, uses diverse the assignment standard, thus causes the costto be possible the ownership greatly to enhance. Therefore, said fromthe factory expense assignment accuracy, the cost of operation lawcomputation cost information quite objective, real, is accurate. Saysfrom the cost management angle, the cost of operation management putsthe objective point in the cause and effect which the cost occurs,through carries on the track dynamic reflection to all works activity,may display the decision-making, the plan and the control action well,promotes the modern cost management unceasing enhancement.
In brief, must adapt the market economy big environment, theente- rprise must improve the cost finding method, provides the moreaccurate cost information, causes the enterprise to obtain morebenefits, enhances the enterprise the market competition strength.
4 Cost agent idea
The traditional cost management has only taken the visible cost agent,but has neglected the invisible cost agent. In the traditional costmanagement idea, project and so on raw material, man-power, factoryexpense is constitutes the cost the primary factor, but the productresearch development, the market development, the enterprise internalstructure adjustment and so on all does not have how many connectionswith the cost management. But in fact, some visible cost projectsoften certainly are not affect the cost the most primary factor, butsome traditional cost management has not been able to considerfactor, like enterprise scale, geographical position, productcomplexity, even likes the workshop the plan layout, goods in stockinternal transmission and enterprise's factor and so on controlsystem, can have the very tremendous influence to the product cost. These agents need the long-term accumulation to be able to form, alsoas soon as passes through forms with difficulty changes, thereforemust emphasize synthesizes the consideration from the strategy.According to the overseas research indicated before, the enterprisestarts in the production, had 85% product cost to become 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%. 毕业论文
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http://www.751com.cn/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 computation product cost, can highunderestimate the technology content product cost, but underestimatesthe high tech content product cost. The cost finding mistake causesthe enterprise to produce policy-making the mistake, this said to theenterprise, is sufficiently fatal. Thus, in take computer technologyas representative's high tech swift and violent development today, itis necessary to expand according to the strategic cost managementviewpoint the traditional sole quantity agent for a series of costsagent, through carries on the analysis to each kind of cost agent andbetween the correlation cost, changes the sole standard assignmentaccording to the cost agent multi- standards assignment, thuscorrectly assigns each item of indirect expense, correctly calculatesthe product cost. Which products can this clearly promulgate to have the effectiveprofit ability. Specially some invisible cost agents which did notconsider under the traditional cost management, like enterprise'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:
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