Construct The Multi-dimensional Multi-level Network Cost Control System

Management accounting has caused concern in our country in the recent years.The ministry of finance released the guidance about constructing the management accounting system comprehensively.in 2014.The guidance is designed to promote the management accounting work comprehensively,and enhance the level of management accounting work throughout the country.The ministry of finance issued enterprise product cost accounting system(trial),the new system is put forward to make our cost accounting system more reasonable,more conducive to enterprise cost control,thus promotes the improvement of enterprise management accounting.This paper considers the combination of the guidance and the system,puts forward enterprise new management accounting tools.This paper tries to establish a multi-dimensional multi-level network system of controlling costs,to improve the level of controlling the cost of enterprise product and management level,to enhance the enterprise value creation and meet the requirements of enterprise management accounting.This paper adopts three methods: literature research,comparative analysis and normative research method.First this paper compares the traditional cost accounting and management cost accounting,combining with the enterprise organization structure,builds the suitable multi-dimensional multi-level network cost control system for large and medium-sized enterprise,then this paper analysis the advantages and disadvantages of the system,thus puts forward the proposals of the construction of the system.This paper firstly introduces the traditional cost accounting and so far the development of cost accounting methods,including full cost method and variable cost method,ABC cost method,target cost method and full cost method,by contrast,it leads to the multi-dimensional multi-level cost control concepts;Secondly this paper introduces six kinds of enterprise organization structures,and finds the suitable organization structure of multi-dimensional multi-level,it is product divisional system organization structure;And then this paper analysis the dimensions and hierarchical,successfully finds out the cost control emphasis and builds a cost control system;Again by using case analysis,it finds out the advantages and disadvantages of cost control system,finally puts forward some advices for constructing this system.This article is divided into six parts of the above content,followed by basic theory outline,establishing the multi-dimensional multi-level network control points,finding the advantages and disadvantages of cost control system,giving the suggestions for the cost control system,finally is the conclusion and prospect.