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现代管理会计正在被越来越重要的有效成本管理所影响，其原因在于几个因素。首先，公司面临的间接费用比例增加了，从大约10%的一部分一直变化到20世纪50年代在企业中潜在地占据了总支出的大约40%。影响成本管理的另一个因素是有效的成本管理的影响来自竞争对手的压力，迫使企业扩展运营效率。具有庞大开销的部门和虚增的开销费用的企业可能会很难达到必要的经营效益水平。此外，增加其多样性的操作也是因素之一。这意味着每个产品和每一个客户可以在一个组织内享受到不同的部门服务。在这样一个案例中，任何公司的成本制度都应该提供有用的信息，对产品和客户的成本，以及给数据之间的关系的成本，公司的活动，和成本对象，这是产品和客户存在的要素。

Cost Evaluation Why what and how

Contemporary managerial accounting is affected by the growing importance of effective overhead cost management, the cause of which lies in several factors. First and foremost, there has been a proportional increase in the overheads faced by companies, changing from around a portion of 10% in the 1950s to what it is today, potentially representing approximately 40% of a manufacturing business total costs. Another factor holding sway over the bearing of effective overhead cost management is pressure from competitors, forcing firms to extend the efficiency of their operations. Organizations with huge overhead departments and inflated overhead costs could have difficulties reaching the necessary level of operational effectiveness. Furthermore, there is the factor of increasing diversity of operations. This means that each product and every customer could differ in how they consume overhead department services within an organization. In such cases, any company costing system should provide useful information on product and client costs, as well as giving data on the relations between costs, company activities, and cost objects, these being products and customers.Cost is perhaps the most influential factor in the outcome of a product or service within many of today? industries. More often than not, reducing cost is essential for survival. To compete and qualify, companies are increasingly required to improve their quality, flexibility, product variety, and novelty while consistently reducing their costs. In short, customers expect higher quality at an ever-decreasing cost. Not surprisingly, cost reduction initiatives are essential within today? highly competitive market place. Since cost has become such an important factor of success, project development needs to be carefully considered and planned. Recent research demonstrates that companies unable to provide detailed, meaningful cost estimates, at the early development phases, have a significant higher percentage of programs behind schedule with higher development costs, than those that can provide completed cost estimates [Hoult et al. 1996]. Therefore, it is essential that the cost of a new project development be understood before it actually begins. It could mean the difference between success and failure.

The Need For Cost Evaluation
Cost evaluation helps companies with decision-making, cost management and budgeting with respect to product development. It is a methodology used for predicting/forecasting/estimating the cost of a work activity or output [Stewart et al. 1995]. Cost estimates during the early stages of product development are crucial. They influence the go or no-go decision concerning a new development. If an estimate is too high it could mean the loss of business to a competitor. If the estimate is too low it could mean the company is unable to produce the product and make a reasonable profit. In this ever-increasing competitive market, cost engineering is