Research On Establishing Enterprises' Cost Management Methods System

With the development of science technology and the increase of the competion, the economic environment which enterprises exist has changed a lot, meanwhile, the cost management methods are also changed and developed. The single application of any cost management method cannot afford the important task of the modern cost management. So, we should use a variety of cost management methods and consider them in an integrated or innovative way. The increase in the number of cost management methods will easily make enterprises confused and they may not know how to choose so many methods to control cost. Thus, clarifying a variety of cost management methods and their relationship is very important. It is necessary to build a system of cost management methods from a strategic way.Firstly, the article discusses the background of cost management methods, analysis of the cost management methods system from domestic and international research, point to the need for further research, and reveal the theoretical significance and practical value of this article.Secondly, the article introduces the concept of cost and the development of cost management methods, and focus on strategic cost management, target costing, activity-based costing, quality cost management and supply chain cost management and other modern cost management methods theory. Subsequently, we find that modern cost management is better than the traditional through the comparison between them. In order to use modern cost management to help enterprises, it is necessary to build a cost management methods system. Then, the article analyses the way to build such a system, and based on it, building a cost management methods system in the three dimensions of"hierarchical -time- space".Finally, the article analyses the cost management problems of enterprise W and then build the cost management methods system to deal with the problems. At last the writer makes a conclusion of the paper, and also looks into the future of the study.