Distribution, Based On The Value Of Management Costs

Researching Background:The high-speed economic development has deeply changed viewpoints and methods of management. Traditional cost allocation method meets deep crisis and faces a great innovation in cost information relative offering and cost management effectively carrying on. Therefore, it is very important to study a new model for solving this problem in order to allocate cost well in an enterprise.Thoughts of Studying:In this thesis, I study the cost allocation that bases on the theoretical value management, which is a core conception of this thesis. There are some factors when researching the cost allocation in an enterprise with the value management. At first, the internal and external of the cost conception has been enlarged. An enterprise's cost has expanded to include the whole external value chain consisting of provider and customers. Secondly, the goal of cost allocation expands to serve for the strategic management of enterprise. Thirdly,cost information becomes various dimensions. The different management objective requires different cost information, and different cost level chooses different cost allocation methods.Contents and Viewpoints:The thesis consists of six chapters.In the first Chapter, I introduce the researching background and analyze the causes through realistically and academically. With the increasing commercial competition, the traditional cost allocation...