The Research On Cost Management Of Virtual Enterprise

Virtual enterprise is dynamic alliance of some enterprise members for certain market opportunity. It will be the chief enterprise mode in the 21st Centrury. This thesis is mainly about how to strategically construct virtual enterprise economically and efficiently and how to make correct decision of virtual enterprise's strategical cost.First, this author studys the virtual enterprise's concept; feature; management mode, then deeply analysis cost composition of virtual enterprise; difference from conventional enterprise's cost; goal of cost management.Second, the author deeply studys the theory of strategic cost management of virtual enterprise, put forward its elemental frame and steps, and conduct qualitatively simulation studys about construction of virtual enterprise .Finally, the author deeply studys the theory of activity-based costing, advocate applying the Acivity-based costing in virtual enterprise, and put forward some new means of Activity-based analysis and Activity-based reconstruction.