现代企业的成本管理研究

本分析了现代企业的特征和传统成本管理模式存在的弊端，提出了现代企业成本管理的构想，即建立以“作业”为基础的成本管理新模式。现代企业的成本管理以“作业”为基础进行管理，就是将作业消耗资源和产品消耗作业有机的结合在一起，确定目标成本，控制与管理成本。高新科学技术越发达，成本管理越重要。

A General Study For Cost Management In Modern Enterprises

The thesis makes a detailed analysis for the quality of modern enterprises and traditional cost management coming up with the conception of cost management in modern enterprises-- a new cost management mode based on "activity". The cost management in modern enterprises should be on the basis of "activity", that is, to integrate consumed resources of activity and consumed activity of products efficiently, determine the target cost, control and manage cost .The more advanced the high-tech and skill, the more significant the cost management.