How To Carry Out Cost Planning In High-tech Enterprises Of China

In the 20th century, human society entered the era of knowledge economy, with large development of high-tech industry and large increase of economic management. The rapid development of high-tech industry changed the original mode of operation, influenced and changed the economics, business strategy, business rules and people's attitudes and behavior. Technological innovation plays an increasing role in economic growth, Competition in the world economy have more evident in the competition of science and technology, high-tech industries have become pillars of strength for economic growth. High-tech enterprises, as the cells of high-tech industry and the main carrier of technology innovation, have the significant features of high, fast and smart compared with the traditional business. High refers to high investment, products with high technological content, high quality staff, high risks, high efficiency, fast refers to the fast product replacement, fast business changes, fast response of production systems, smart refers to much flexibility in the arrangements and settings of organizational structure and management system, quick response to changes in external conditions. Characteristics of high-tech enterprises presented challenges to the traditional cost management. Traditional cost management is to meet the characteristics of traditional enterprises, and to meet the needs of traditional enterprise cost management, it focuses on cost control during and after the process. High-tech enterprises have very different characteristics with traditional enterprises, it makes new demands and challenges on traditional cost management, research on traditional cost management faces a crisis. This article changes the traditional focus on cost management, combined with the characteristics of high-tech enterprises, it introduce the cost management which emphasizes pre-planning ideas.This paper contains the following content: The first part is an introduction. It firstly describes the background and significance, and then review the relevant literature, obtain useful insights, this part concludes with the content and research methods. The second part is an overview of the. management of cost planning. It discusses the theory of cost of planning, including cost planning concepts, ideas, processes, etc. The third part is the high-tech enterprises and the status of the application of cost planning, it firstly define high-tech enterprises, and point out China's high-tech enterprises management, then, it analyzes characteristics and product characteristics of high-tech enterprises, at last, I point out the status of applying cost planning and application problems. The fourth part is about how to apply cost planning in high-tech enterprises, firstly, I catch useful lessons from the successful application of cost planning in Japan, then, point out the realistic basis of applying cost planning, at last, I clarify the counter measures of applying cost planning in high-tech enterprises of China. The fifth part is a case study, SZ Co. is the successful application of cost planning management, and have a good reference to other high-tech enterprises.To achieve the research purposes, this paper focuses on specifications. Through case analysis, I start the study of the application of cost planning in high-tech enterprises.This article starts from the environment of Chinese high-tech enterprises and the characteristics of its products, analyzes problems in the cost management, and introduces cost planning according the problems. Based on case study and the situation of China, this paper proposes to promote cost planning in high-tech enterprises of China, so that the theory plays more practical significance in high-tech enterprises in China.