The Research Of Behavior Cost Accounting

This article selects the economic behavior as the cost calculate center, and constructs the behavior cost calculate system and the management method based on behavior cost. The behavior cost could be divided into the behavior cost in narrow sense and the behavior cost in broad sense according to the included cost item. The cost item of the behavior cost in narrow sense only includes the physical losses which cost in the production process, and its main intention is to make it convenient for the doer realize self-behavior cost control. The cost item of the behavior cost in broad sense includes not only physical losses but also the manual losses, and its main intention is to correspond with actual financial accounting system. This article primarily discusses the behavior cost in narrow sense.The behavior cost calculation system brings the out market regulation into the company by designing behavior cost calculation rules. It regards each employee as a dependently substantive main body of market, calculates the behavior cost for each employee and makes the employee manage his own behavior by the market connection of the behavior chain and the corresponding inspiriting regulation.