Cost Of Supply And Demand Theory

As the development of economic globalization, especially after China's entry into WTO, the domestic market opens gradually. With the surge of foreign technology, capital as well as advanced conceptions of management and service into China, our enterprises are faced with challenges of the shrinkage of market share and profitability. As far as enterprises concerned, it is of great importance of an effective system to them, which is able to provide accurate cost information on decision making of pricing, producing and cost controlling. In such a competitive environment, it is extremely vital that being aware of the cost of goods and service, identifying which are profitable, or at least which make contribution to indirect cost and final profitability. Therefore, if enterprises want to sustain and improve competitiveness, they must possess an effective cost information system, which helps managers seek ways of improving effectiveness and competitiveness.As the development of cost accounting as well as the increasing role of cost information, the conception of enterprise and the management pattern are changing. It also happens on cost information. The fact that the supply and demand contradictory is prominent can be illustrated as follows: the contradiction between broad demand in cost information and narrow supplies; the contradiction between high grade cost information need and low grade supplies. The dissertation mainly focuses on the research on demand and supply of cost information theoretically. There are six parts in this dissertation as bellows:Part one firstly reviewing the available literatures on the issue of supply and demand in cost information. This part mainly make a comprehensive in-depth research on theoretical basis and methodological basis of cost information, and simultaneously making an...