However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.
By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective. By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investors
We hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards.
基于会计管理理论的财务报表的优化方法
摘要
本文提供了一个方法，以提高财务报表的可靠性和实用性。国际财务报告准则（IFRS ）的根本缺陷是公平价值核算和资产减值核算。根据法律理论和会计理论，会计数据必须具有作为其源文件的法律证据。传统的“混合属性的“会计制度应改为一个“独立“的历史成本和公允价值被严格分开的财务报表系统。本文建议的优化方法将大大提高财务报表的可靠性和实用性。
引言
根据国际会计衔接办法，财政部发布2006年企业会计标准的情况，以供参考《国际财务报告准则》（以下简称《国际标准》）。在企业会计准则公平价值核算成功扩展的意义上，会计核算应当客观地反映市场价值。会计改革的目标是建立会计后续的理论与方法
, 使用国际先进理论的借鉴不仅是必要的, 也符合我国社会主义市场经济建设的需要。在已获得的成果和国际标准的局限性进行全面评估的基础上，提出了一种立场，以深化会计改革和加强会计法规的稳定性。
二、优化系统的财务报表：法律事实与财务展望并联上市
作为一种重要的管理活动，会计上应根据分类统计信息系统的使用，全心全意为微观经济管理，并在同一时间宏观调控。财务报表的系统优化应尽量使自己考虑宏观和微观层面的财务报表的要求的所有方面。
为什么企业需要编制财务报表？谁的要求应该考虑编制在财务报表内？这些问题是基本问题，我们应该考虑对财务报表的优化。从法律的角度考察“公共利益”、可靠性和法定证据中需要定性的特点，是传统的“历史成本会计“的由来。从“私人利益”来看，证券投资者和金融监管当局希望财务报表反映市场价格，及时记录“客观”的市场条件的变化。这是“公平价值会计“的由来。一套财务报表是否能够匹配这两种不同的观点和平衡公共利益与私人利益? 为了解决这个问题，我们设计了一个新的资产负债表和损益表。
从1992年到2006年, 大量的新思路、新观点被引进到中国的会计实践,
国际会计准则在中国的会计改革中渐变。这些思想和观点丰富了对中国的财务报表的理解。这些成就值得我们充分评估，并应予以充分肯定。然而，学术界和标准制定者也知道，国际
标准仍然在发展中。文中提出的财务报表会计改革新格式的目的，是推进到一个关于国际趋同的更深层次的基础上。
三、提高系统财务报表的实用性
财务报表是否能够保持其稳定性呢？在同一时间要动员供应方和需求方的积极性。我们阅读会员限时特惠 7大会员特权立即尝鲜应该考虑是否能满足财务报表的宏观经济调控和企业管理的要求，并且是否受数以百万计的会计师的欢迎。会计师负责编制财务报表，审核员负责审核工作。他们将受益于新的财务报表的执行情况。
首先，对于会计师来说，在这个孤立的历史成本会计和公允价值会计的设计下，他们的日常核算的做法大大简化。会计处理将不再需要资产减值准备和公允价值了。会计帐簿记录减值不会为历史成本会计和资产再增值，是全面落实。根据评价，公允价值的信息将被记录在资产负债表日，并且只能在年度财务报表。历史成本会计是更有可能被税务机关认可，从而节省了大量的纳税调整的工作量。会计师不需要计算递延所得税费用，获利后的实线表税被公司法认可，解决了决定可获得利润分配的问题。会计师不需要在会计账簿记录证券投资者需要的公允价值信息，相反，他们只需要列出在资产负债表日的公允价值的资料。此外，因为在实线表中的数据具有法律的公信力，所以会计师的法律风险可以得到很好的控制。
其次，对会计处理的随意性将会减少，审计员的审查过程将大大简化。独立审计师在审计虚线表时就不必承担相当大的审计法律风险，因为来自于公允价值信息的风险已被认定为“不合法的证据支持“。会计师和审计师能尽快地适应这个财务报表系统, 而不需要训练。这样，他们可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。
Cost management
1 Summarize
Along with socialist market economy and the modern enterprise sys- temgradually establishment and the consummation, the cost manages intothe modern enterprise extreme matter of concern. The research mod- erncost management, is both has the certain significance, and has thecertain practical significance the question. This article draws upmakes some simple analyses regarding this.
2 Cost benefit idea
The traditional cost management is by the enterprise whether saves forthe basis, one-sidedly
from reduces the cost and even makes everyeffort to avoid certain expenses the occurrence obtaining. Theemphasis saves and saves. The traditional cost management goal maysimply induce into the reduced disbursement, reduces the cost. This isthe cost discusses the cost the narrow idea. Under the traditionalplanned economy, the product imp- lementation state monopoly forpurchase and marketing, the enterprise delivers is equal to theenterprise the income. Therefore, reduces the product cost to mean theincrease enterprise the income, the enterprise inevitably withemphasis puts the cost management in reduces in the product cost, butfalls into purely is reduces the cost to manage the cost the lagcondition, cannot provide the correct information for thedecisi on making which needs.
Along with the market economy development, the seller market graduallytransforms to the buyer market, the enterprise cannot simply equateagain the cost management to reduces the cost. Because, the enterprisenot only needs to pay attention to the product the production cost,moreover must pay attention to its product to be able the benefitwhich realizes in the market. In under the market economy environment,adapts the fast changing environment, obtains the economic efficiencyto have the long-enduring competitive advantage, throughout is themost important question which the modern business management mustconsider. In the enterprise cost supervisory work also should set upthe cost benefit idea, realizes "saves by the tradition, iseconomical" the idea to the modern benefit idea transformation.Specially today which gradually consummates in our country marketeconomy system, the enterprise manages should take the market demandas the guidance, through provides the quality to the market to be asfar as possible high the product and the service which, the functionconsummates as far as possible, makes every effort enable theenterprise to gain as far as possible many profits. Adapts with business management this basic request, the enterprisecost management also should directly relate with enterprise's overalleconomic efficiency, regards the cost and its the control question byone kind of new understanding view - cost benefit idea. Enterprise'sall cost management should by the cost benefit idea take the controlthought, and "delivers" the contrast analyzes regards "the investment"(cost) the necessity, the rationality from "the investment", namelydiligently pays by as far as possible the few costs, the creation manyuse value, is as far as possible the enterprise gains the moreeconomic efficiency. Here, the worth noting is: "The few costs payand" the reduced disbursement as far as possible ", reduces the cost"the concept has the difference. "The few costs pay as far aspossible", not saves or the reduced cost disbursement. It is theoperating cost benefit idea instructs the new product the design andthe old product improvement work. If in carries on the diagnosis tothe market demand in the foundation, realized to like increases somefunction in the product original function foundation, can cause theproduct the market share large scale enhancement, then, although forrealizes the product creational function to be able correspondingly toincrease part of costs. So long as this part of cost increase canenhance the enterprise product in the market competitive ability,finally brings the bigger economic efficiency for the enterprise, thiskind of cost increases conforms to the cost benefit idea.
In brief, under in the modern market economy environment enterprisedaily cost management, should contrast "delivers" looks at "theinvestment". The research cost fluctuation and the income fluctuationrelations, determined is most advantageous to enhances the benefit thecost forecast and the policy-making plan.
3 Strategic cost idea
The strategic cost management formation and the development are themodern market economy and the competition inevitable result. The ne- arfor 20 year enterprise environment had the sudden change, the glob- alcompetition has been day by day intense, in order to meet this kind ofcompetition need, the strategic cost arose at the historic moment. It- goes without saying, the cost is decided whether the enterpriseproduct or the service do obtain the share in the competition as wellas holds how many shares the key aspect, but affects the competitioncost the core is enterprise's strategic cost, but non- traditionalcost of operation.
The implementation strategy cost management is advantageous to ther- enewal cost management idea. In the traditional cost management, thecost management goal is summed up for reduces the cost, saves isreduces the cost the essential method. In the cost management, savesthe achievement one method is undeniable, but it is not the onlymethod, the modern cost management goal "should be by as far aspossible the few costs disbursement, obtains as far as possible manyuse value, thus for earns the profit to provide as far as possible thegood foundation, thus enhances the cost benefit. Embarks from thestrategic cost management angle of view analyzes the cost managementthis goal, is not difficult to discover, cost reduction has thecondition and the limit, controls the cost expense in certain- situations, possibly can cause the product quality and the enterpriseb- enefit drop.If enterprise by lower cost rate of increment, but obtains the higheruse value, thus greatly enhances the enterprise the economi- cefficiency, the enterprise why not. The enterprise has the competitive- advantage in the market to be decided to provides the more superioruse value take the similar cost as the customer or provides the sameuse value by the comparatively low cost. The enterprise uses what kindof cost st- rategy, is decided to the enterprise entire managementstrategy and the competition strategy, the cost management must servefor the enterprise entire management management.
In the modern cost management, the strategic cost management holds theextremely important status, it broke through the traditional costm- anagement the cost limitation in the microscopic stratification plan- eresearch area, changes the center of gravity the enterprise overallstr- ategy this broader research area, such as the productionconn- ection, the purchase connection, the technical connection, in thecompetitor conn- ection cost analysis and so on, is advantageous to theenterprise correctly carries on the cost forecast, thedecision-making, thus correctly chooses the enterprise the managementstrategy, correctly processes the enterpr- ise to develop withstrengthens the cost management the relations, enhan- ces the enterpriseoverall economic efficiency ortant status does not need doubt. Thetra- ditional cost finding includes compiles the form computationmanufacture product cost which, the assignment, compiles again, alsoincludes take the standard cost carries on the cost budget as the coremethod. However, in the modern cost management, all had the rapiddevelopment from the form to the content. Western developed countrymany years research and the practice, proposed some new cost findingmethods, cost of operation law (Activity-Based Costing, ABC) alreadyobtained a more universal applic- ation in Europe and America, ABC hasbeen precisely providing precisely, the real cost information aspecthas lasting achievements.
The cost of operation concept proposed deepened the people to the costunderstanding. The traditional cost theory thought that, The cost isthe object expense, produces the fund sum total which in themanagement process consumes. The traditional cost theory cost concepthas promulgated the cost economical essence (value consumption) andthe economic form (monetary fund), but had not reflected the costforms dynamic process. The ABC law effectively has made up
thisinsufficiency. It produces the ent- erprise the management processdescription is for satisfies a series of works set which the customerneeds to design. Among them, the work passes the process also is thevalue gradually accumulates, the shift in the enterprise interior,until finally forms shifts for customer's total value (namely finalproduct cost) the process. ABC Fathom work this intermediary, has theexpense with the product cost forms relates, vividly has promu- lgatedthe dynamic process which the cost forms, completely causes the costthe concept, to be concrete.
Compares with the traditional cost system, the cost of operationcomputation uses is the quite reasonable method assignment indirectexpense. This method first collects various works center consumptioneach kind of resources, again assigns various works center costaccording to respective work agent to various products. In the finalanalysis, it uses the many kinds of standards assignment indirectexpense, is uses the different work agent to the different work centerto assign the indirect expense. But the traditional cost finding onlyuses the sole standard to carry on the factory expense the assignment,is unable correctly to reflect in the different product production thedifferent technical factor the different influence which occurs to theexpense. The ABC law all regards as the direct cost and the indirectexpense the price equal treatment which the product consumption workpays. Directly meets the expense the confirmation and the assignment, hasnot been certainly different with the tradition cost finding method;Rests on the cost of operation agent to the indirect expenseassignment, uses diverse the assignment standard, thus causes the costto be possible the ownership greatly to enhance. Therefore, said fromthe factory expense assignment accuracy, the cost of operation lawcomputation cost information quite objective, real, is accurate. Saysfrom the cost management angle, the cost of operation management putsthe 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, theente- rprise must improve the cost finding method, provides the moreaccurate cost information, causes the enterprise to obtain morebenefits, enhances the enterprise the market competition strength.
4 Cost agent idea
The traditional cost management has only taken the visible cost agent,but has neglected the invisible cost agent. In the traditional costmanagement idea, project and so on raw material, man-power, factoryexpense is constitutes the cost the primary factor, but the productresearch development, the market development, the enterprise internalstructure adjustment and so on all does not have how many connectionswith the cost management. But in fact, some visible cost projectsoften certainly are not affect the cost the most primary factor, butsome traditional cost management has not been able to considerfactor, like enterprise scale, geographical position, productcomplexity, even likes the workshop the plan layout, goods in stockinternal transmission and enterprise's factor and so on controlsystem, can have the very tremendous influence to the product cost. These agents need the long-term accumulation to be able to form, alsoas soon as passes through forms with difficulty changes, thereforemust emphasize synthesizes the consideration from the strategy.According to the overseas research indicated before, the enterprisestarts in the production, had 85% product cost to become the restraintcost, namely some constitutive cost agent and the execution costagent, is in fact affects the enterprise cost the
key aspect, but thetraditional cost management can produce the influence part, onlyaccounts for the total cost 15%.
In in the high automated modern manufacture process, the directartificial cost proportion reduces day by day, only accounts for theproduction cost 5%~10%, but with the automated close correlationmachine amortization fund, the power spends and so on to need toassign includes the different product the indirect expense large scaleto increase. In this kind of situation, if still to the directartificial labor which reduced day by day now and then the directartificial wages proportion assigns the indirect expense which theseproportions unceasingly increased, could cause the product costserious distortion. Very obvious, in the modern enterprise product technology contentincrease, causes the product the production cost by no means with theproduct production quantity direct correlation, or said at least isnot only with the product quantity direct correlation. If also defersto the traditional method computation product cost, can highunderestimate the technology content product cost, but underestimatesthe high tech content product cost. The cost finding mistake causesthe enterprise to produce policy-making the mistake, this said to theenterprise, is sufficiently fatal. Thus, in take computer technologyas representative's high tech swift and violent development today, itis necessary to expand according to the strategic cost managementviewpoint the traditional sole quantity agent for a series of costsagent, through carries on the analysis to each kind of cost agent andbetween the correlation cost, changes the sole standard assignmentaccording to the cost agent multi- standards assignment, thuscorrectly assigns each item of indirect expense, correctly calculatesthe product cost. Which products can this clearly promulgate to have the effectiveprofit ability. Specially some invisible cost agents which did notconsider under the traditional cost management, like enterprise'sscale, product development, market development, enterprise internalstructure adjustment, even the workshop layout rule and so on, canhave the very tremendous influence to the product cost, should givefrom the strategy to consider.
Through to the cost subjective agent research analysis, may further- inspire us in modern enterprise cost management some new mentalities,the new idea. For instance：(1) takes the cost control consciousness the enterprise culture apart. The elimination thought the cost is unable the wrong thinkingwhich reduces again, carries on the training education to theenterprise all staff, the request enterprise all levels ofadministrative personnel and all staff fully realized is notinvestigates to the enterprise cost reduction pot- ential inexhaustibly,everybody should has the enough value to the cost management and thecontrol.
(2) forms staff's democracy and independent management conscious- nessin the enterprise interior. In the daily cost management, positi- velyutilizes the psychology, the sociology, the social psychology, theo- rganization behavior study research results, diligently introduceesone kind of intrinsic restraint and the drive mechanism in the staffbehavior standards. The human basic demand 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 idea
The 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; Extends to 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.
Conclusion
The 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。研究现代成本管理，是一个既有一定意义，又有一定现实意义的问题。本文拟对此作一些简单的分析。
2成本效益理念
传统的成本管理是以企业是否节约为依据，片面地从降低成本乃至力求避免某些费用的发生入手。强调节约和节省。传统成本管理的目的可简单地归纳为减少支出、降低成本。这就是成本论成本的狭隘观念。在传统的计划经济下，产品实行统购统销，企业的产出等于企业的收入。因此，降低产品成本就意味着增加企业的收益，企业必然将成本管理的重点放在降低产品成本上，而陷入单纯的为降低成本而管理成本的滞后状态，不能为决策提供所需要的正确信息。
随着市场经济的发展，卖方市场逐渐向买方市场转变，企业不能再将成本管理简单地等同于降低成本。因为，企业不仅要关注产品的生产成本，而且要关注其产品能在市场上实现的效益。在市场经济的环境下，适应瞬息万变的环境，获得经济效益取得持续性的竞争优势，始终是现代企业管理必须考虑的首要问题。企业成本管理工作中也应该树立成本效益观念，实现由传统的“节约、节省”观念向现代效益观念转变。特别是在我国市场经济体制逐步完善的今天，企业管理应以市场需求为导向，通过向市场提供质量尽可能高、功能尽可能完善的产品和服务，力求使企业获取尽可能多的利润。与企业管理的这一基本要求相适应，企业成本管理也就应与企业的整体经济效益直接联系起来，以一种新的认识观——成本效益观念看待成本及其控制问题。企业的一切成本管理活动应以成本效益观念作为支配思想，从“投入”与“产出”的对比分析来看待“投入”（成本）的必要性、合理性，即努力以尽可能少的成本付出，创造尽可能多的使用价值，为企业获取更多的经济效益。这里，值得注意的是：“尽可能少的成本付出”与“减少支出，降低成本”的概念是有区别的。“尽可能少的成本付出”，不就是节省或减少成本支出。它是运用成本效益观念来指导新产品的设计及老产品的改进工作。如在对市场需求进行调查分析的基础上，认识到如在产品的原有功能基础上新增某一功能，会使产品的市场占有率大幅度提高，那么，尽管为实现产品的新增功能会相应地增加一部分成本。只要这部分成本的增加能提高企业产品在市场的竞争力，最终为企业带来更大的经济效益，这种成本增加就是符合成本效益观念的。
总之，在现代市场经济环境下的企业日常成本管理中，应对比“产出”看“投入”。研究成本增减与收益增减的关系，以确定最有利于提高效益的成本预测和决策方案。
3 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 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。
4 成本动因观念
传统成本管理只重视了有形成本动因，而忽视了无形成本动因。在传统成本管理观念中，像原材料、人工、制造费用等项目才是构成成本的主要因素，而产品的研究开发、市场开拓、企业内部结构的调整等都与成本管理无多少关联。但事实上，一些有形的成本项目往往并不是影响成本的最主要因素，而一些传统成本管理未能考虑的因素，如企业规模、地理位置、产品的复杂性，甚至像厂房的规划布局、存货的内部传递及企业的1278成本管理中管理制度等因素，都会对产品成本产生很大的影响。这些动因需要长期的积累才能形成，且一经形
成就难以改变，因此更要强调从战略予以综合考虑。据国外的研究表明，企业在生产开始之前，已有85%的产品成本成为约束成本，即一些结构性成本动因和执行性成本动因，实际上是影响企业成本的关键因素，而传统成本管理能产生影响的部分，只占总成本的15%。在高度自动化的现代制造过程中，直接人工成本比重日益降低，仅占生产成本的5%~10%，而与自动化紧密相关的机器折旧费、动力费等需要分配计入不同产品的间接费用又大幅度增加。在这种情况下，如仍以日益减少的直接人工工时或直接人工工资的比例来分配这些比例不断增大的间接费用，会使产品成本严重失真。很明显，现代企业产品中的科技含量的增加，使得产品的制造成本并非与产品生产数量直接相关，或者说至少不是只与产品数量直接相关。如果还按照传统方法计算产品成本，会高估低科技含量产品成本，而低估高科技含量产品成本。成本计算的错误导致企业生产决策的错误，这对企业来说，是足以致命的。因而，在以计算机技术为代表的高科技迅猛发展的今天，有必要按战略成本管理观点将传统的单一的数量动因扩展为一系列的成本动因，通过对各种成本动因和相关成本之间进行分析，将单一标准的分配改为按成本动因的多标准分配，从而正确地分配各项间接费用，正确地计算产品成本。这样才能清晰地揭示哪些产品具有有效的盈利能力。特别是在传统成本管理下未予考虑的一些无形的成本动因，如企业的规模、产品开发、市场开拓、企业内部结构调整，甚至厂房的布局规则等，都会对产品成本产生很大的影响，更应从战略上予以考虑。
通过对成本主观动因的研究分析，可进一步启发我们在现代企业成本管理中的一些新思路、新观念。比如：
（1）将成本控制意识作为企业文化的一部分。消除认为成本无法再降低的错误思想，对企业全体员工进行培训教育，要求企业各级管理人员及全体员工充分认识到企业成本降低的潜力是无究无尽的，人人应对成本管理和控制有足够的重视。
（2）在企业内部形成职工的民主和自主管理意识。在日常成本管理中，积极运用心理学、社会学、社会心理学、组织行为学的研究成果，努力在职工行为规范中引入一种内在约束与激励机制。按照西方心理学家斯洛（A •Maslow ）提出的人类基本需求层次理论，人类的需要由低级到高级可分为五个层次：生理需要、安全需要、社交需要、尊重需要、自我实现需要。引入内在约束与激励机制就是要注重人的最高层次需求，即自我发展、自我实现的需求。这种机制强调的是人性的自我激励，不需要任何外在因素的约束。改变企业常用的靠惩罚、奖励实施外在约束与激励的机制，实现自主管理，既是一种代价最低的成本管理方式，也是降低成本最有效的管理方式。
总之，在现代企业 受长期计划经济观念的影响，企业在成本管理中往往只注重生产成本的管理，忽视其他方面的成本分析与研究，这种成本管理观念远远不能适应市场经济环境的要求。在市场经济环境下，企业应树立成本的系统管理观念，将企业的成本管理工作视为一项系统工程，强调整体与全局，对企业成本管理的对象、内容、方法进行全方位的分析研究。 一方面，为使企业产品在市场上具有强大竞争力，成本管理就不能再局限于产品的生产（制造）过程，而是应该将视野向前延伸到产品的市场需求分析、相关技术的发展态势分析，以及产品的设计；向后延伸到顾客的使用、维修及处置。按照成本全程管理的要求，就会涉及到产品的信息来源成本、技术成本、后勤成本、生产成本、库存成本、销售成本，以及对顾客的维修成本、处置成本等成本范畴。对所有这些成本内容都应以严格、细致的科学手段进行管理，以增强产品在市场中的竞争力，使企业在激烈的市场竞争中立于不败之地。如在产品设计阶段推行价值分析，就是一种技术与经济相结合的成本管理手段。 另一方面，随着市场经济的发展，非物质产品日趋商品化。与此相适应，成本管理的内涵也应由物质产品成本扩展到非物质产品成本，如人力资源成本、资本成本、服务成本、产权成本、环境成本，等等。 再者，在市场经济条件下，企业管理的重心由企业内部转向外部，由重生产管理转向重经营决策管理，研究分析各种决策成本也就成为企业成本管理的一项至关重要的内容，如相关成本、
差量成本、机会成本、边际成本、付现成本、重置成本、可避免成本、可递延成本、未来成本，等等。在现代企业成本管理中，重视和加强对这些管理决策成本落畴的研究分析，可以避免决策失误给企业带来的巨大损失，为保证企业作出最优决策、获取最佳经济效益提供基础。
结论
现代成本管理，首先要树立成本管理的效益观念，并运用多动因理论加强成本管理的分析与研究，大力加强企业成本的系统管理，建立现代化的成本管理模式，从而去解决企业在成本管理上存在的问题。本文通过现代成本管理的几大特点，再将现代成本管理与传统管理作比较，在比较中体现现代企业管理的的重要性，应该得到企业的重视。