基于作业成本法的成本控制-工商管理专业论文.docxVIP

AbstractTraditional Abstract Traditional manufacturing cost control mode，which was a producing-oriented cost control，Was based on producing cost and focused on lowering the cost in practical production．This kind of mode Can’t meet the requirement of the development of scientific technology and economical and environmental change． That is to say，this mode not only Call’t meet the demands of managerial development， but also limit the development of cost control theory itself．This paper is intended to talk about enterprise cost control from the standpoint of activity-based costing method to counter the problem that traditional cost control gradually call’t meet the requirement of environmental change，taking meeting customers’demands鹊a starting point in consideration．The basis of cost control theory and methods is also shifted from product cost to activity cost．That is an all-process and all-inclusive cost control based on activity cost． The paper analysises the limitations of traditional cost control mode．The tradition cost control control of the product cost of production emphatically is unfavorable for to find out the chance of reducing production costs，and information processing way falls behind，and is unfavorable for that the enterprise makes correct policy decision．expounds the basis of activity cost control-the basic theory of activity cost control method．The cost of operation is used to control，and can solve traditional cost information distortion problem，and be favour of finding out the chance of reducing production costs，and be favour of the enterprise to make correct policy decision，and be favour of the optimization of enterprises resource distribution． presents activity analysis，activity improvement analysis and value chain analysis，on the basis of which managers make organizational structure adjustment，activity improvement and business process reengineering．thus reach the purpose of optimizing the value chain．Focuses on the practical restraining factorsand