The Study On Cost Management Problem Of High Technology Enterprise

In the times of knowledge-based economy, the high technique enterprise has become one of the most active factors. Increasing the level of technique and management in the high technique industry is a strategy to change the situation that our economy and technique is falling behind and to strengthen the national strength quickly. How to make the high technique enterprise survive in vigorous market competition, the problem of cost management should be brought into management agenda in no doubt. The environment of the high technique enterprise is different from that of the traditional business. The changing of produce and structure of cost make traditional cost management mode do not fit the request of the management of internal cost quite well and limit the development of the high technique in our country business to a large extent. On the base of related theories, this paper introduces ABC and ABM based on ABC, which come from national high technique in Europe and America. Then it deals with the character of high technique enterprise cost constituent and cost management in our high technique enterprise right now. Later it talks about the conditions and steps of how to use ABC in our high technique enterprise in order to improve management level of the high technique in our country and increase the core competencies of the high technique in our enterprise.