The Research Of Enterprise Cost Management System Based On Integration

In recent years, there are tremendous changes in economy: the revolution of technologies has accelerated greatly; the market competition has become more and more fierce; the globalization of economy has been strengthened; the E-commerce and IT have been developed sustainable. In this process, cost management systems are required to provide high quality cost information, and promote the development of cost management theory and practice to adapt to the requirement of times and enterprise development. Cost management plays a more and more important role in enterprises. The cost management notion and thoughts have been broken first. The areas for the application of cost management has been broaden greatly. The connotation or extension of cost, the content or form and the scope of time and space has changed dramatically. Large amounts of measures and methods are looming up. And the functions of cost management have been developed gradually and strengthened constantly.On the background that the exterior environment has experienced great changes and cost management theory and practice developed greatly, this paper bases the study on the scientific summarization and sorting of the practice and development of cost management, and utilize the historical observation method to collect, sort, summarize, abstract and innovate. Then by deduction and reasoning, the framework for basic cost management system based on integration is constructed. It also explores the interrelation among the elements of cost management system.On one hand, this paper constructs the comparably total cost management system of enterprise based on integration, and endows it with the most immense vision and insight. The integrated cost management system should consist of cost management concept system, cost management system mechanism of motivation, cost management thought system, cost management target system, cost management functional system and cost management strategy system at least. It almost covers the core concepts, basic thoughts, basic methods, and basic functions. So this integrates the basic content of cost management system roundly, by studying and probing into the constitution of it.On the other hand, in the system of cost management, cost management methods are in core position. So the second innovation point lies in the exploration of its interrelation with other cost management system constitutes, with the methods system as the focus. This is deployed in four lays: 1. grasp the basic modern cost management thoughts and the behaviors follow the thoughts. The thoughts can influence the selection and utilization of methods; 2. Build up the multiple target cost management system and the target will dominate and determine the methods; 3. Based on the functional cycle of cost management system, it probes into the interrelation between function system and method system; 4.Research into the strategic bases of cost management wholly from two dimensions. The first is from cost motivation to value chain, and the second is from R&D period to customer service.