The Comparison And Research On The Chinese And Western Cost Management

The cost management system has important functions for business enterprise in executing cost control, promoting the cost reduction, increasing enterprise competition ability and so on. The current old or even can be say lagged cost management system is far more behind the adaptation to the demand of modern market competition when following with the grate demand innovation of Chinese society, the fast development and application of high-tech, the variety of both domestic and international environmental competition, especially Chinese business enterprises' up-against big challenges which come from economic globalization after China's joining WTO. Therefore, we need to draw the advanced management idea and experience from the western modern cost management system and make practice in our cost management. This thesis bases upon the analysis of China's current cost management situation and theories and methods of western developed countries, while combine the fulfillment experience of some multinational companies, and summarize the profit which can be benefited by Chinese business enterprise to reform the cost management mode. Chapter 1 and Chapter 2 are the main introduction to the concepts and methods of the cost management. Chapter 3 is with a brief analysis about Chinese cost management current status and its cause. Chapter 4 mainly introduces and analyses the modern western cost management theories and the characteristics of the mainstream cost management, points out some aspects we could refer to via the concrete fulfillment experience of the some transnational enterprises. Some advices come out with Chapter 5 from the referring of successful experience of modern western cost management for improving and developing China's cost management which includes the author's own practice experience about optimization of the state-owned enterprise cost system. In the last chapter, via the brief introduction of cost generalization, attempted analyzed the effect of cost generalization to cost management, and draw out the concept of so-called "big cost".In the textual study work, some are the research when drew lessons from people of the past and made some development, some are the summary of self-work and research, hope it can give some constructive assistance to the cost management toward business enterprises. ...