The Research Of Cost Duty Flow Management System About Enterprise

All the campaigns of the enterprises are all around for increasing economic performance. In the unity of the quality, quantity, species, cost and capital profit, enhancing the cost control is a core problem.How does the enterprise's cost control adapt to the demand of the market under the new economic system is the sticking point of taking advantage in the competition. The enterprise will have to establish the cost management tally with the self-characteristics for the sake of new competition environment in the 21 centuries. As a distinctive cost management method, duty cost management is receiving wide-ranging attention from the academic circles and practice circles, which theories research and practice are penetrating gradually into the expansion. Under the modem manufacturing technique environment, the implementation of the business cost management and duty management demand the supports from the information system tools which is the basic guarantee to put modern management into practice. The cost duty stream management, which is one of the effective measures to resolve the problems of extensive business enterprise management, contained the cost management in the responsibility administration, it combine the cost management with the stuff administer organically by dint of information system terrace with the thought of development management.This paper has launched the research in the core substance of the cost duty flow. It give an all-around depiction to some kinds of representative experiences of the cost duty management used by our country business enterprise and popular cost control methods at the present time. According to the characteristics of the duty management and the cost management, the paper put analytic point into the problem of establishing the development cost duty management mode, and it put forward the theory about cost duty flow management, and take production of cost duty flow and its movement process as clues, it analyzed the basic concept, constitute key element and flow mechanism of the cost duty flow. Then it put forward the mode of the cost duty flow management, establish its general frame and give the fundamental, means and methods of the model based its theory in order to the simulation executive and supervise arbitrage of the cost duty. 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.