Research On Moderness Cost Management Pattern Comparison·amalgamation And Innovation

With the direction of market economy system development increasingly being healthiness. The competition among enterprises result in the cost competition in the final analysis. How to prosecut a innovation on the tradition cost management pattern, which make cost management under the direction of a enterprise development stratagem and cooperating a enterprise obtaining dominance competition? How to break through simplex Cost Management Pattern's localization? By solveing these questions, I hope grop for a new way to advance enterprise cost management.This thesis start with the evolution of cost management thought, based upon cost management basis theory, expatiated Tradition Cost Management and Moderness Cost Management, expounded Activity-based Costing (ABC), Cost Design. Depicted every cost management theory, analysed the advanced facts and the disadvanced facts. On the base of study every cost management pattern, put integrated compared and analysised, put forward a new cost management pattern with the actuality of enterprises cost management, as based Tradition Cost Management, introduced Strategic Cost Management theory, founded on Activity-based Costing (ABC) and Cost Design, shape a Whole Life Cost Management (W-L-C-M) pattern. On the other words, based the phases of production and manufacture cost management, by direction which established a dominance of cost competition for long, on space with Cause-Act-Production, on time with Market—Design—Manufacture in proper sequence, carried through a Whole Life Cost Management (W-L-C-M) pattern. Finally, in this thesis, expatiated the new pattern's applications condition, groped for the new pattern's implement ways and means, moreover introductory analysed the new pattern's advanced and disadvaced.