多维度多层次的网状成本管控体系构建.pdfVIP

Construct the Multi-dimensional Multi-level Network Cost Control System Abstract 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, build s 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