| Since joined in world trade organization (WTO), the enterprises in our country facing more and more intensive competition from international ones have to use advanced ideas and methods to optimize the management of their operations in order to improve their competitive ability. Usually, however, they neglect the effect of time costs on the effectiveness of enterprise. Time costs indeed not only exist in the management of enterprises, but also accept more and more attentions in the information times. Therefore, the management of time costs must be paid more and more attention by enterprises to obtain enough living and developing space in intensive market competition. In this background, aiming at the common defects in the management of time cost for present enterprises, in this article we research the confirmation and measurement of time costs by using research methods of criterion, demonstration and system. We begin with the clarification of definition and connotation of the time costs, and then establish a model on the management of time costs, measurement optimization performance (MOP) model. Finally we further explain it combing with exact examples. We present some meaningful discussion for the enterprises to economize the time cost and manage to find a break of traditional theory on it. The fundamental idea of the model is to quantitatively measure the time cost of the enterprise, then estimate and compare the performance, and analyze the reasons. We bring up the measures of procedures and optimization of management, and eventually realize the effective management of time cost. Through this time cost accounting system, one can carry out scientific collection and classification on the enterprise time cost information, and then through scientific analysis make an entire time report for the collected information of time costs for analysis and evaluation for the optimization of Time cost and provide the basis for decision-making.Finally, this paper pointed out that a short-time development of the time costs in our country, there are still few difficulties and deficiencies in practical application which need to be further improved and researched. |