江西师范大学本科毕业论文 第15页 共20页
Accounting,1998,Management Accounting,1998.
[20]Robert Anthony Atkinson Advanced Management Accounting(3rdEdition)[M].北京:清华大学出版社,PrenticeHall,1998.
[21]Shank J,K V Govindarajan,1993,Strategic Cost Management ;The New Tool for Competitive Advantage[M].New York Free Press.
致谢
四年的读书生活在这个季节即将划上一个句号，而于我的人生却只是一个逗号，我将面对又一次征程的开始。四年的求学生涯在师长、亲友的大力支持下，走得辛苦却也收获满囊，在论文即将付梓之际，思绪万千，心情久久不能平静。 伟人、名人为我所崇拜，可是我更急切地要把我的敬意和赞美献给一位平凡的人，我的导师。我不是您最出色的学生，而您却是我最尊敬的老师。您治学严谨，学识渊博，思想深邃，视野雄阔，为我营造了一种良好的精神氛围。授人以鱼不如授人以渔，置身其间，耳濡目染，潜移默化，使我不仅接受了全新的思想观念，树立了宏伟的学术目标，领会了基本的思考方式，从论文题目的选定到论文写作的指导,经由您悉心的点拨,再经思考后的领悟,常常让我有“山重水复疑无路,柳暗花明又一村”。
感谢我的爸爸妈妈，焉得谖草，言树之背，养育之恩，无以回报，你们永远健康快乐是我最大的心愿。在论文即将完成之际，我的心情无法平静，从开始进入课题到论文的顺利完成，有多少可敬的师长、同学、朋友给了我无言的帮助，在这里请接受我诚挚谢意！
同时也感谢学院为我提供良好的做毕业设计的环境。
最后再一次感谢所有在毕业设计中曾经帮助过我的良师益友和同学，以及在设计中被我引用或参考的论著的作者。
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江西师范大学本科毕业论文 第16页 共20页
附录：
Strategic cost idea
The strategic cost management formation and the development are
the modern market economy and the competition inevitable result. The near for 20 year enterprise environment had the sudden change, the global competition has been day by day intense, in order to meet this kind of competition need, the strategic cost arose at the historic moment. It- goes without saying, the cost is decided whether the enterprise product or the service do obtain the share in the competition as well as holds how many shares the key aspect, but affects the competition cost the core is enterprise's strategic cost, but non- traditional cost of operation.
The implementation strategy cost management is advantageous to the new al cost management idea. In the traditional cost management, the cost management goal is summed up for reduces the cost, saves is reduces the cost the essential method. In the cost management, saves the achievement one method is undeniable, but it is not the only method, the modern cost management goal \few costs disbursement, obtains as far as possible many use value, thus for earns the profit to provide as far as possible the good foundation, thus enhances the cost benefit. Embarks from the strategic cost management angle of view analyzes the cost management this goal, is not difficult to discover, cost reduction has the condition and the limit, controls the cost expense in certain- situations, possibly can cause the product quality and the enterprise benefit drop.If enterprise by lower cost rate of increment, but obtains the higher use
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江西师范大学本科毕业论文 第17页 共20页
value, thus greatly enhances the enterprise the economic efficiency, the enterprise why not. The enterprise has the competitive- advantage in the market to be decided to provides the more superior use value take the similar cost as the customer or provides the same use value by the comparatively low cost. The enterprise uses what kind of cost strategy, is decided to the enterprise entire management strategy and the competition strategy, the cost management must serve for the enterprise entire management management.
In the modern cost management, the strategic cost management holds the extremely important status, it broke through the traditional cost management the cost limitation in the microscopic stratification plane research area, changes the center of gravity the enterprise over all strategy this broader research area, such as the production connection, the purchase connection, the technical connection, in the competitor connection cost analysis and so on, is advantageous to the enterprise correctly carries on the cost forecast, the decision making, thus correctly chooses the enterprise the management strategy, correctly processes the enterprise to develop with strengthens the cost management the relations, enhances the enterprise overall economic efficiency. Ort ant status does not need doubt. The traditional cost finding includes compiles the form computation manufacture product cost which, the assignment, compiles again, also includes take the standard cost carries on the cost budget as the core method. However, in the modern cost management, all had the rapid development from the form to the content. Western developed country many years research and the practice, proposed some new cost finding methods, cost of operation law (Activity-Based Costing, ABC) already obtained a more universal application in Europe and America, ABC has been precisely providing precisely, the real cost information aspects lasting achievements. The cost of operation concept proposed deepened the people to the cost under standing. The traditional cost theory thought that, The cost is the object expense, produces the fund sum total which in the management process consumes. The traditional cost theory cost concept has promulgated the cost economical essence (value consumption) and the economic form (monetary fund), but had not reflected the cost forms dynamic process. The ABC law effectively has made up this insufficiency. It produces the enterprise the management process description is for satisfies a series of works set which the customer needs to design. Among them, the work passes the process also is the value gradually accumulates, the shift in the enterprise interior,until finally forms shifts for customer's total value (namely final product cost) the process. ABC Fathom work this intermediary, has the expense with the
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江西师范大学本科毕业论文 第18页 共20页
product cost forms relates, vividly has promulgated the dynamic process which the cost forms, completely causes the cost the concept, to be concrete.
Compares with the traditional cost system, the cost of operation computation uses is the quite reasonable method assignment indirect expense. This method first collects various works center consumption each kind of resources, again assigns various works center cost according to respective work agent to various products. In the final analysis, it uses the many kinds of standards assignment indirect expense, is uses the different work agent to the different work center to assign the indirect expense. But the traditional cost finding only uses the sole standard to carry on the factory expense the assignment,is unable correctly to reflect in the different product production the different technical factor the different influence which occurs to the expense. The ABC law all regards as the direct cost and the indirect expense the price equal treatment which the product consumption work pays. Directly meets the expense the confirmation and the assignment, has not been certainly different with the tradition cost finding method;Rests on the cost of operation agent to the indirect expense assignment, uses diverse the assignment standard, thus causes the cost to be possible the ownership greatly to enhance. Therefore, said from the factory expense assignment accuracy, the cost of operation law computation cost information quite objective, real, is accurate. Says from the cost management angle, the cost of operation management puts the objective point in the cause and effect which the cost occurs,through carries on the track dynamic reflection to all works activity,may display the decision-making, the plan and the control action well,promotes the modern cost management unceasing enhancement.
In brief, must adapt the market economy big environment, the enterprise must improve the cost finding method, provides the more accurate cost information, causes the enterprise to obtain more benefits, enhances the enterprise the market competition strength.
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江西师范大学本科毕业论文 第19页 共20页
战略成本观念
战略成本管理的形成和发展是现代市场经济和竞争的必然结果。近二十
年来企业环境发生了急剧的变化，全球性竞争日益激烈，为了适应这种竞争的需要，战略成本应运而生。不言而喻，成本是决定企业产品或劳务在竞争中能否取得份额以及占有多少份额的关键因素，而影响竞争成本的核心是企业的战略成本，而非传统的经营成本。
实施战略成本管理有利于更新成本管理的观念。在传统成本管理中，成本管理的目的被归结为降低成本，节约成了降低成本的基本手段。不可否认，在成本管理中，节约作为一种手段是不容置疑的，但它不是唯一的手段，现代成本管理的目的“应该是以尽可能少的成本支出，获得尽可能多的使用价值，从而为赚取利润提供尽可能好的基础，从而提高成本效益。从战略成本管理的视角出发来分析成本管理的这一目标，不难发现，成本降低是有条件和限度的，在某些情况下控制成本费用，可能会导致产品质量和企业效益的下降。如果企业以较低的成本升幅，而取得更高的使用价值，从而大大提高企业的经济效益，企业何乐而不为。企业在市场上取得竞争优势取决于以同样的成本为顾客提供更优的使用价值或以较低成本提供相同的使用价值。企业采用何种成本战略，取决于企业整个的经营战略和竞争战略，成本管理必须为企业整个经营管理服务。
在现代成本管理中，战略成本管理占有十分重要的地位，它突破了传统成本管理把成本局限在微观层面上的研究领域，把重心转向企业，提高企业整体经济效益。
成本计算既是成本会计的中心也是成本管理的基础，其重要地位无庸置疑。传统的成本计算包括以汇总、分配、再汇总的形式计算制造产品成本，也包括以标准成本为核心手段进行成本预算。然而，在现代成本管理中，从
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江西师范大学本科毕业论文 第20页 共20页
形式到内容都有了飞速的发展。西方发达国家多年的研究和实践，提出了一些新的成本计算方法，其中作业成本法（Activity-Based Costing,ABC）在欧美已经得到了较为普遍的应用，ABC在提供更为精密、真实的成本信息方面功不可没。
作业成本概念的提出深化了人们对成本的认识。传统成本理论认为：成本是对象化的费用，是生产经营过程中所耗费的资金总和。传统成本理论的成本概念揭示了成本的经济实质（价值耗费）和经济形式（货币资金），但没有反映出成本形成的动态过程。ABC法有效地弥补了这一不足。它把企业生产经营过程描述为一个为满足顾客需要而设计的一系列作业的集合。其中，作业推移的过程也是价值在企业内部逐步积累、转移，直到最后形成转移给顾客的总价值 (即最终产品成本)的过程。ABC法通过作业这一中介，将费用发生与产品成本形成联系起来，形象地揭示了成本形成的动态过程，使成本的概念更为完整、具体。
与传统成本制度相比，作业成本计算采用的是比较合理的方法分配间接费用。该方法首先汇集各作业中心消耗的各种资源，再将各作业中心的成本按各自的作业动因分配到各产品。归根到底，它是采用多种标准分配间接费用，是对不同的作业中心采用不同的作业动因来分配间接费用。而传统的成本计算只采用单一的标准进行制造费用的分配，无法正确反映不同产品生产中不同技术因素对费用发生的不同影响。ABC法将直接费用和间接费用都视为产品消耗作业所付出的代价同等对待。对直接费用的确认和分配，与传统成本计算方法并无差别；对间接费用的分配则依据作业成本动因，采用多样化的分配标准，从而使成本的可归属性大大提高。因此，从制造费用的分配准确性来说，作业成本法计算的成本信息比较客观、真实、准确。从成本管理的角度讲，作业成本管理把着眼点放在成本发生的前因后果上，通过对所有作业活动进行跟踪动态反映，可以更好地发挥决策、计划和控制作用，以促进现代成本管理的不断提高。
总之，要适应市场经济的大环境，企业必须改进成本计算方法，提供更准确的成本信息，使企业获得更多的效益，提高企业的市场竞争力。
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