Research On Integrated Cost Management

Facing the fast variety of the technique environment, the fierce completion at home and abroad, and information processing ability that improved quickly, the traditional cost management system can't provide timely and useful information to support managers to carry on process control, product costing, performance evaluation and making various decisions. Currently, the business enterprises promote the management level morally by making use of the modern information technique to realize the integrated management. Therefore, the theories field and the practices should pay more attention to the usage of integrated management theory in innovating the cost management, strengthening the research on the theories and the methods system of integrated cost management. Then we can push the development of cost management theories and the innovation of cost managements in the business enterprises, and guide the practices of integrated cost management in business enterprises, resolve the increasingly complicated decision problems that business enterprises face. The scholars at home and abroad have innovated cost management theories and methods from the different perspectives; these innovations all have embody the integrated thought. They also have studied the models and the methods of integrated cost management system, but there were no explicit definition of the integration cost management, and also lacked systematic research on them. This dissertation mainly described the present research condition on cost management and commented on it, analyzed the theories foundation of integrated cost management, and set up the system of integrated cost management theory and methods initially, then established the intelligent model of integrated cost management on the base of analyzing the existing integrated cost management, discussed the referred framework for decision and analysis and the key elements for success of implementing the integrated cost management lastly.