战略成本管理

以节省很多时间来帮助企业提高管理效率。

调查表明，上述财务报表的设计在会计师和审计师中很受欢迎。

由于会计和审计的工作量已大幅减少，因此，审计和评估的总开支将不会超过目前的水平。

总之，从供应方和需求方的角度来看，改进后的财务报表没有增加预计，而且将加强财务报表的有用性，且不增加供给的负担。

四、结论和政策建议当前混合了陈述公允价值和历史成本的数据可以被改善。

公允价值的核心理念是使财务报表反映资产和负债的公允价值，因此我们可以从资产减去负债的公允价值来获得的净公允价值。

然而，目前的国际标准不执行这个概念，而是要设法改造部分历史成本会计，从而导致减值核算和公允价值会计混淆使用。

20世纪80年代以来，中国的会计学术研究一直是循序渐进的，现在已经引进了一种企业财务报表的混合属性模型。

通过区分财务预期的法律事实，我们可以平衡公众利益和私人利益，可以重新设计以提高管理效率为主要目标的财务报表和实施更高层次的法律制度。

通过展示一套在同一时的公允价值和历史成本的财务报表，不仅满足国内法律关于保管帐簿需要，也符合金融监管部门和证券投资者的需求。

我们希望从业者和理论家在改善财务报表，从而建立一个财务报表系统的问题上提出建议，不仅满足了国内的需求，而且也与国际标准吻合。

level theory (AMaslow)proposed which according to the western psychologist Si Luo river,humanity's need from to is preliminarily high-level may divide intofive levels: The physiol- ogical needs, the safety requirement, thepublic relations need, the res- pect need, the self-realization need.Introduces the intrinsic restraint and the drive mechanism is must paygreat attention to person's topmost story inferior demand, namelyself- development, self-realization demand. This kind of mechanismemphasis is the human nature self-encouragement, does not need anyexternal factor the restraint. The change enterprise commonly useddepends on the penalty, the reward implementation external restraintand the drive mechanism, the realization independent management, sinceone price lowest cost management way, also reduces the cost most- effective management way.In brief, in the modern enterprise cost supervisory work, should setup based on the multi- agents theory cost management idea. Not onlymust take the visible agent, should take the invisible agent. Not onlymust pay great attention to the actuation cost the objective factor,moreover must pay great attention to the actuation cost the subjectivefactor. This kind of establishment in the cost agent analysisfoundation cost management idea, often may induce to have theenterprise cost management brand-new mentality and the effectiveaction.5 Cost system administration ideaThe long-term plan economic concept influence, the enterprise only isoften paid great attention to the production cost in the costmanagement the management, neglects other aspects the cost analysisand the research, this kind of cost management idea cannot adapt themarket economy envi- ronment request by far. Under the market economyenvironment, the ente- rprise should set up the cost the systemadministration idea, regards as enterprise's cost supervisory work anitem of systems engineering, empha- sized the whole and the overallsituation, to the enterprise cost mana- gement object, the content, themethod conduct the omni-directional ana- lysis research.On the one hand, for enable the enterprise product to have theformi- dable competitive ability in the market, the cost managementcannot again limit to the product production (manufacture) theprocess, but is should extend the field of vision to front to theproduct market demand analysis, the correlation technology developmentsituation analysis, as well as product design; Extendsto after tocustomer's use, the service and han- dling. According to the cost entirejourney management request, can in- volve to the product informationorigin cost, the technical cost, the rear service cost, the productioncost, the stock cost, the sales cost, as well as to cost category andso on customer's service cost, handling cost. To all these costscontent all should by strict, the careful scientific method carry onthe management, strengthens the product in market competitive ability,causes the enterprise in the intense market competition neutr- ality tothe invincible position. If carries out the value analysis in theproduct design stage, is the cost management method which one kind oftechnology and the economy unifies.On the other hand, along with the market economy development, the non-physical product commercializes day by day. Adapts with this, the costmanagement connotation also should expand from the physical produc- tcost to the non- physical product cost, like human resources cost,capital cost, service cost, property right cost, environment cost, andso on.Exterior furthermore, under the market economy condition, the bus- inessmanagement center of gravity changes by the enterprise interior, changes the heavy management decision-making management by the heav- yproduction management, the research analyzes each kind ofpolicy- making cost also to become the enterprise cost management avery important content, like the correlation cost, the differencecost, the opportunity cost, the marginal cost, will pay in cash thecost, the reset cost, may avoid the cost, may hand over extends thecost, the future cost, and so on. In the modern enterprise costmanagement, takes and strengthens falls the domain to these managementdecision-making costs the research analysis, may avoid thepolicy-making fault the heavy loss which brings to the enterprise, makes the most superior policy-making, the gain best economicefficiency for the guarantee enterprise provides the foundation.ConclusionThe modern cost management, first must set up the cost management thebenefit idea, and strengthens the cost management using the multi- agents theory the analysis and the research, vigorously strengthensthe enterprise cost the system administration, establishes modernizedthe cost management pattern, thus solves the enterprise the questionwhich exists in the cost management. This article through the moderncost mana- gement several major characteristics, again makes the moderncost manag- ement and the traditional management compares, manifests themodern bus- iness management in the comparison the importance, shouldobtain the ent- erprise the value.成本管理1 概述随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。