大规模定制对传统成本管理的挑战  

Challenge of Mass Customization to Traditional Cost Management

作　　者：闫红博[1] 王春梅[1] 

机构地区：[1]黑龙江科技学院经济管理学院,黑龙江哈尔滨150027

出　　处：《商业经济》2009年第10期49-51,共3页Business & Economy

摘　　要：大规模定制为企业带来了变革和影响。企业从大规模生产转变为大规模定制时,企业的技术、方法、流程等都发生变化,对企业的成本管理也提出了新的要求。传统成本管理在大规模定制中的不适应性,主要体现在管理目标、管理对象、管理重点、核算方法、管理范围等方面。企业应从以顾客满意是大规模定制成本管理的前提;作业是大规模定制成本管理的基础;大规模定制的成本管理是产品全生命周期管理;间接费用采用作业管理,直接分配到作业等方面入手,定制大规模成本管理的思路。Mass customization brings reform and influence for the enterprises. Changing from mass production to mass customization, the enterprises change in technology, methods and procedure, and present new demand for cost management. The inadaptability of traditional cost management in mass customization mainly lies in management aim, object, emphasis, range and calculating methods, etc. Starting from customer satisfaction and operation, the cost management of mass customization is life cycle management of products, indirect expense is distributed into operation directly by operation management to take the thought of mass cost management.

关 键 词：大规模定制 成本管理 链管理 挑战与思路 

分 类 号：F270[经济管理—企业管理]