基于先进制造模式的企业成本管理系统研究  

A Research into the Enterprise Cost Management System Based on Advanced Manufacturing Modes

作　　者：胡国强[1] 

机构地区：[1]广西财经学院会计系,广西南宁530003

出　　处：《梧州学院学报》2010年第4期7-16,共10页Journal of Wuzhou University

基　　金：广西高校百名中青年学科带头人资助计划(RC20061202010)阶段性研究成果

摘　　要：精益生产、计算机集成制造、敏捷制造、大量定制和绿色制造等先进制造模式的发展和应用,一方面使传统的成本管理系统在企业成本管理方面显得乏力,但同时也为成本管理系统的创新和发展带来机遇。一个企业不可能只采用一种先进制造模式,但每个企业都会侧重一个主要的先进制造模式。一个企业侧重某种先进制造模式,并不排斥其采用其他的先进制造模式。但不论企业侧重哪种先进制造模式,其成本管理的内容应该主要包括成本战略规划、成本战术策划、成本运营控制、成本信息处理、成本评价与考核等一系列价值管理的内容。与此相对应,其成本管理系统也应划分为成本战略规划、成本战术策划、成本运营控制、成本决策信息支持4个子系统。The development and application of advanced manufacturing modes,such as lean production,computer integrated manufacturing,agile manufacturing,mass customization and green manufacturing and so on,makes the traditional cost management system appear to be less efficient in the enterprise cost management.However,it offers opportunities to the innovation and development of cost management system.Although an enterprise may not adopt only one advanced manufacturing mode,each enterprise would like to focus on one major advanced manufacturing mode.If an enterprise focuses on one advanced manufacturing mode,it does not mean that this enterprise excludes the application of other advanced manufacturing modes.No matter what kind of advanced manufacturing mode an enterprise focuses on,its cost management should mainly include a series of value management contents,such as cost strategic planning,cost tactical planning,cost operating control,cost information processing and cost evaluation and assessment.Correspondingly,cost management system should be divided into four sub-systems：cost strategic planning,cost tactical planning,cost operating control and cost decision-making information support.

关 键 词：先进制造模式 成本管理系统 成本战略规划 成本战术策划 成本运营控制 

分 类 号：F275[经济管理—企业管理]