Research On The Innovation Of Enterprises' Cost Management Model In Network Environment

In these days, the development of the world economy shows two characters: one is the globalization of the economy, which make the business combination between the enterprises develop from the commodity trade to the overseas investment and the multinational management, the production and the management of the MNC face the global markets and allot resource in the whole world, the market competition in the whole world scope is gradually intense. The other is that network has becoming the digital nerve system of the modern countries, which is changing and regrouping all the important resources of the big industry economy, at the same time which is changing the way of the world economy and the life standard of persons. The cost is an important weights which is used to attend international competition by enterprises, while the cost management problems of Chinese enterprises' is more, and influence seriously our Chinese enterprises' attending the international competition. Under this background, if enterprises want to acquire the initiative in the face of intense market competition, they must mix the modern network technology with the modern management theories and ways, realize the cost management creativity.The network technology being applied in enterprises bring deep influence for the enterprises' cost management. Thesis analyses the network environment for building new terrace, and at the same time bring up the management model of the cost management and information inner control at the base of network environment, and discuss building enterprises' inner audit supervise system and computer safety management system guarantee and how to establish technique prevent system.At the base of on the application of the computer and networktechnique, this thesis searches the cost forecast of manufacture design stage and produce process and the cost decision problems of tactics and strategy, making the cost forecast and decision method more quantitative and more scientific, making the conclusion of forecast and decision more prospective and feasible. This thesis analyses the limitation of traditional cost control ideas, and analyses and build enterprises' big cost control system from the angle of strategy cost, and bring up how to realize the all-directions cost control of purchase, product, sale, and budget using network technique and advanced cost management theory.Thesis' at the base of analyzing our country' cost calculation model of forming the cost management foundation, clarify the necessity of building diverse cost calculation model to calculate cost and the principle of building diverse cost calculation model. Thesis establishes classified the diverse cost calculation model controlled by work foundation standard cost, and the diverse cost calculation model at the purpose of cost forecast and decision, and the diverse cost calculation model at the purpose of cost examination. Thesis' pointing out the establishment of the diverse cost calculation model can offer the required management information which satisfy validly enterprises' cost budget, decision, control, program, analysis. Thesis researches new ways of cost benefit analysis, and build orderly the index system of cost benefit evaluation.At last, combining with the actual circumstances of our country enterprises' informationalized management, the enterprises' cost management ideas, thesis points out the concrete suggestions which can realize enterprises cost management' creative model.The research of the thesis benefit for fully knowing how network technique bring the deeply change of the enterprises' cost management, make enterprises fully using information resources tomanage cost, use the advanced calculation tool to form correctly cost calculation. The result of the research has important theory meaning and practice guide meaning for increasing enterprises' management level and core competition ability, and forming sustaining competition advantage.