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High-tech Enterprise Cost Management Analysis
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High-tech Enterprise Cost Management Analysis
80 years of this century, mankind entered the information era. During this period, rapid technological change, knowledge updating and dissemination of unprecedented breadth, depth and speed. At the same time, the information industry’s rise, for people to demonstrate the high-tech industries will dominate the 21st century world development trend of the future.
High-tech enterprises can be characterized by ‘high, fast and soul’ three-yu sum. ‘High’, refers to products with high technological content, high value-added culture, high quality staff to operate high risk; ‘fast’ means fast product replacement, the market rapid development, business growth, fast (Correspondingly, the company slightly errors, collapse disappear just as quickly); ‘Spirit’ refers to the development of science and technology enterprises responsive to market conditions, changes in external sensor sensitive to the organizational structure set up, management systems, technical means and the selection and arrangement of production processes are more flexible . Based on these characteristics, high-tech enterprises and traditional enterprises compared to the cost management of the following differences:
1, cost management concepts as
Traditional industrial enterprises the subject of cost management philosophy is to control that, according to business objectives and economic efficiency requirements, the cost of funding in advance of the expected standards or to determine the control objectives; and then accounting for differences between actual and standard, conduct, evaluation, assessment, and to take appropriate measures designed to ensure the smooth realization of objectives of economic efficiency of enterprises. High-tech enterprise cost management concept is the theme of innovation, that is constantly committing all those resources, especially for a breakthrough likely to increase the input of specific techniques to in
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