传统成本管理

论文引用了作业成本管理法（ABCM）和企划成本管理法（TC），并与国内传统成本管理方法进行比较。

The thesis has analysed Activity Based Cost Management ( ABCM ) and Target Costing ( TC ) and made them compare with the traditional cost management .

它促使人们对传统成本管理的企业观和成本观进行重新思索，形成了新的企业观和成本观。

Enterprise concept and cost management concept was impelled .

【中英文摘要】战略成本管理是传统成本管理的飞跃和发展。

Strategic cost management is a leap and development to traditional cost management .

战略成本管理&超越传统成本管理视角

Strategically cost management-beyond traditional cost management perspective

传统成本管理系统越来越不适应企业的要求。

Traditional costing management system has become unfitted for the development of the modern companies .

传统成本管理已经不能完全适应现代企业管理的需要。

The traditional cost management is no longer completely adaptive to the management of modern enterprises .

论传统成本管理的局限性

Limitation of Traditional Cost Management

与传统成本管理相比，战略成本管理的不同之处体现在：一是战略成本管理的目的不仅在于降低成本，更重要的是为了建立和保持企业的长期竞争优势；

Compare with the traditional management costs , the strategy cost management shows some differences as following .

传统成本管理观念认为降低成本就是降低生产消耗，其实对于很多企业来说更重要的是降低采购成本。

In fact , for the enterprise , to reduce procurement costs is more important than reducing consumption .

对价值链成本管理和传统成本管理进行对比，展现了价值链成本管理的优势，并且提出了企业降低成本的有效途径。

It contrast traditional cost management and value chain cost management , and propose that how to reduce cost .

由于传统成本管理的缺陷，价值链分析无法和传统的成本管理系统结合起来。

Because of the limits of traditional cost management system , value chain analysis cannot be combined with it .

本文对目前我们许多企业所采用的传统成本管理方法进行了利弊分析。

In this paper , we now used by many companies the traditional cost management methods of the pros and cons .

传统成本管理由于不能面对不同的竞争而不适应新的策略。

Traditional cost management are not appropriate for the new strategies , because they evolved in response to different competitive pressures .

而在新的管理环境下，传统成本管理由于自身的缺陷难以适应战略管理的需要。

But under new management environment , tradition cost management , because own flaw meets the strategic management need with difficulty .

在我国，建筑施工企业的成本管理大部分仍是立足于生产现场管理的传统成本管理模式。

In China , cost management of Construction Company is mostly based on the traditional cost management of on-site production management .

在这种情形下，传统成本管理与战略管理相结合的战略成本管理应运而生。

The information and analysis , which are got by traditional cost management method , could not support the strategy any more .

而作业成本管理模式可以克服热电联产企业传统成本管理模式的局限性，使成本管理更加有效。

And ABC management mode could be overcome the limitations of CHP enterprise traditional cost management , making the cost management more effective .

本文针对传统成本管理方法存在的局限性，将价值链的思想引入作业成本法，用价值链分析帮助找出各作业与产品成本的联系；

This article is directed against the disadvantages of the tradition cost management methods , bringing value chain theory into Activity-Based Cost method .

针对传统成本管理中存在的问题，对施工项目成本控制的原则所进行的分析可以为工程项目施工中的成本控制提供了一些措施方案。

Analysis on the principles of control on construction project cost focusing on the existing problems in traditional cost management provides some effective measures .

论文的第二部分通过对成本本质的探究、资源与企业的关系的论证提出了将价值链分析引入成本管理的观点，并且分析了传统成本管理存在的主要问题。

The second part investigates the character of cost , the relationship between resources and enterprise , and the problems of traditional cost management methods .

传统成本管理的对象是公司内部的运营过程，而对采购与销售环节则相对忽视，对于企业外部的价值链更是重视不足。

The object of the airlines'traditional cost management is internal operation process , with little care about procedure of purchase , sale and external value chain .

论文介绍了战略成本管理产生的背景及意义，以及战略成本管理与传统成本管理对比得出其特点、研究内容和原理，并揭示了油田企业成本管理的不足之处。

The background and significance of strategic cost management , its characteristics , contents and principles , and the present defects of oilfield enterprises are introduced .

文章针对传统成本管理面临的问题，提出了信息化环境下企业的成本管理创新模式。

This article suggests a new model for enterprise cost management in informationalization setting so as to solve the problems brought about by traditional cost management .

本文所述的现代成本管理模式是指在社会主义市场经济体制和现代企业制度下的相对应于传统成本管理模式而言的成本管理模式。

Therefore , the study of the model of cost management under modem corporate institution has very far-reaching significance in terms of both theory and practice .

传统成本管理已经无法及时、准确、有效的提供成本信息，满足企业的需求。

Traditional cost management has not been able to provide timely , accurate and effective cost information , which can not satisfy the needs of enterprises .

在这四个核心内容当中，全程化是其中最主要的内容，它是全面成本管理区别于传统成本管理的重要特征。

Among these four aspects , the full process control is the most important aspect that could distinguish the All-Around Cost Management from the traditional cost management .

本文通过分析传统成本管理方法的弊端提出了新的成本管理方式&战略成本管理。

This text puts forward the new cost management method - Strategic Cost Management ( SCM ) through analyzing the weakness of the traditional cost management method .

随着全球经济的竞争日益激烈和高新技术的蓬勃发展，传统成本管理系统的缺陷表现得越来越明显。

Along with the vigorous development of the global competition and high tech , the limitation of the traditional cost management system is more and more obvious .

日成本核算制是企业为进一步加强成本管理而出现的一种成本管理制度，是对传统成本管理制度的一种创新。

Enterprises carry out cost estimating everyday system in order to even strengthen cost control . This system is a creation of tradition management through costs system .

首先，论述了目前中小汽车制造企业的成本管理现状，由此可以看到大多数企业还在沿用传统成本管理方式。

First of all , current cost of manufacturing for small and medium-sized car enterprises is discussed . So far , most enterprises still follow the traditional cost management .