Research On The Integrated Cost Control System

Compensation of the cost and economic essence of consumption determine its scale position in enterprise's management and administration . Is it speak modern operation of enterprise course management and regulation and control course of cost to come in a sense. And modern cost management demonstrates more and more systematizedly, complicate, characteristic such as being integrated. Cost control as realize one edge toll, enterprise of competitive strategy under the strategic cost management system, have already become the concern focuses of the theory and practice circle.It is an association that a series of thought procedures took action etc. the cost controlled in essence. It is a kind of state and a kind of course too. The goal cost managed, ABC, the strategic cost and the value chains analys are common method systems. They all have one's own advantages and limitation. I Maintain that integrates them on the basis of integrated theory and value project theory for this author.This integrated cost control system are on the basis of the thing that the market research , demand analysed, calculated strictly to products planning and designing , supplying , producing , selling and after-sale service ,etc. enough influence all factor of cost that stage take place, make the homework goal cost , consuming and limiting and managing to happening actually, and it compares with the goal cost actually, We will find out the difference and take the measure of correcting that it guarantees to finish a kind of control system of the predeterminated target cost. Its remarkable characteristic lies in the strategic , systematicness , scientific , comprehensive and comprehensive of the cost controls. Its basic thought can be summarized and controlled the thought for the cost source and course; Cost thought of ABC ;Value chain thought; Technological economic integration thought ,etc.This text has used the full and accurate theory to probe into deriving with the rigorous model mainly in the course of constructing the integrated cost and controlling the method system, have done deep full play to some front theories too. And is following the following logic order in the structure is being graded: Chapter one the theory of the preface; Chapter two cost and cost control theory; Chapter three the modern cost controls the method and system; Chapter four the cost controls theintegrated theory; Chapter five the integrated cost controls the method to design; Chapter six the conclusion...