| This paper study the cost management of the Shaan'Xi Konka Electronic Co.,Ltd (shortened call the company of S.K company as follows )according to research the data of the last few years, adopt the positivism research method, exert the theories such as ABC (Activity-Based Costing) , property right economics, ...etc., analyze the cost account, the means of control costs , and existent primary problems in the cost management of S.K company. Also give the analysis towards existing the creation source of problem. Base on the analysis of existent problem, the author puts the basic design thought and methods that improves the cost management on the S.K company:(1) For the whole of S.K company, cost management come down to all aspect of the enterprise inner management,only perfect performance appraisal mechanism,goad mechanism and signal- transfer mechanism, accordingly perfect the corporate governancerom , cost management just acquire material breach, resolve the problems output under the entrust- agency mechanism, such as target inconformity and the information dissymmetry...etc, guard against the occurrence of the contrary choice and the morals risk;(2) cost management import the idea of strategy management is very important, according to analyze the cost management strategy matrix map, can explain the strategy station of all cost item, make sure cost management strategy.(3) The cost budget is very important on the cost management, aim atthe existent primary problems in the cost budget, must carry out ABCB (Activity-Based Costing Budget) , reduce subjectivity in budget compiling, advance accuracy and science. |
