Research On The Application Of High-tech Enterprise Cost Management Mode Selection

With the rapid development of China’s economy in recent years the comprehensive national strength in the world economy to be further enhanced, it plays an important role, but look at China’s economic development from another angle, we find the mode of development is still extensive, depended on high investment, high investment cannot lead to continuous development, then how can we make the economy to maintain a continuous development model, via the experience of the Western developed countries, we get a conclusion: we need to rely on scientific and technological innovation, service innovation, model innovation, etc. to promote social and economic development. Our Government has recognized this problem a long time before and published a series of high-tech enterprises policy to encourage innovation and development, it made the high-tech enterprises have become leader in all the kinds of the industry gradually, and also bring the source of power for the development for our social and economic.This article mainly discusses the high-tech enterprises, which are started later, also the scale is not great, are facing with huge competition in the market, in order to survive and develop themselves, the most important is to optimize their management. Especially to know how to control costs is becoming the most significant mission in the enterprise management. Compared to traditional enterprise, the high-tech enterprises and its environments are very different. No matter in the production process or product structure, due to the traditional cost management model cannot be meet the requirements of modern enterprise cost measurement and management, it already restricted their development. This paper introduced the related theory, via the analysis of the Western developed countries’ enterprises which applied Activity-based Costing(ABC) and Activity-based Costing Management(ABM), also we analyzed the character of this mode of cost measurement structure, and why this method can apply to the high-tech enterprises, at last we set a case to verify the effect of using this method in high-tech enterprises during the cost process, we hope it will be give help for the high-tech enterprises on the cost controlling, and make improvement of the enterprises management.