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ible", 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 en本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。