In 21st century , along with science and technology rapidly developing and globalizing competition become more violent , the traditional method of cost management has been strongly challenged for it ' s instrinsic weakness 21世纪,科技迅速发展,全球竞争加剧,传统成本管理因固有缺陷受到有力挑战,作业成本管理应运而生并倍受重视。
Though the thought of cost control through whole processes has prevailed in our country for a long time , but there are still many problem that are baffling the effective implementation of the method of cost control 虽然,我们已经建立了全过程造价管理的理念,认识到全过程造价管理的必要性,但仍存在许多问题,影响了全过程造价管理的有效开展。
Based on the fact of yongchang power plant , aiming at the situation of the present electricity system reformation , the paper investigates the cost control project of yongchang power plant by using present theories and methods of cost control 本文针对当前电力体制改革的形势,从永昌电厂的实际出发,运用当今成本控制理论和方法,研究了永昌电厂成本控制的方案。
Following that , the author discussed some other methods of costs management applicable in his company , such as internal banking system , the operation of which has much connection with the responsibility accounting system 公司在成本管理领域的探索体现在多种成本管理方法的运用,内部银行制成本管理法便是其中之一。内部银行制成本管理法的运作是与责任会计相结合的。
The importance of cost estimating and the analyzing methods of cost construct and cost difference are studied . the methods give the necessary cost information to designer in time which helps to modify design and reduce cost 探讨了成本分析的重要性,研究了面向设计的成本构成分析及成本差异分析方法,建立了成本分析模型,为设计人员及时提供所需的成本信息,帮助其改进设计,达到降低产品成本的目的。