Research On CIMS-based Cost Management Models

Management informalization in China begins electronic accounting, which is our characteristic. But we are still at sea about how should accounting deep into management phase from calculation phase. Around 2000, foreign ERP soft wares flooded into China. ERP became the only alternative of management information system overnight. Nevertheless, years of practice prove that the rate of successful application is rather low. Government and head department of technology also attach great importance to this situation. Research layout themed as 863/CIMS brings forward that we should exploit and apply"ERP system based on Chinese advanced management mode". That means to exploit original management information system, which is applicable to the situation of China. The core to exploit this system is cost management system. Therefore, this paper puts forward the research of"cost management mode", to lay the theoretical basis for exploiting original cost management system with Chinese characteristic self-determination intellectual property, and makes contribution to the exploitation of Chinese advanced management soft wares.This paper takes system view,integration view and practice view as its basic guiding thoughts, and use the methodology of project item. From the research objectives of 863/CIMS and the informalization of manufacturing industry in Zhejiang Province, this paper takes solving enterprises'practical demands as its cut-point, and has theoretical research on the basis of designing,exploitation and implementation. This paper summaries the background and research actuality of cost management development. Firstly, it confirms the basic conception of"cost management system construction basis", so as to have a consolidated acknowledging perspective. And then it introduces CIMS conception development from computer integrated manufacturing system to contemporary integrated manufacturing system. It also pointes out that the aim to study cost management system in U.S.A is"integrated cost management and financial reporting system", which can only be accomplished by ERP system. However, the cost system in ERP system has deficiencies to be improved.Herein, this paper puts forwards the theory and implementation methodology forestablishing"value-chain cost management model"on the research basis of"objectives-oriented cost management model", which can offset the deficiencies above and is applicable in China. The main three innovations of this paper are: first, it theoretically brings forward"information integration and sharing"and lays the basis of cost management system model construction. Information technology affects the reform of accounting process, and makes"integrated cost management and financial reporting system"possible. Second, it puts forward"value-chain cost management model"defined by four dimensions, through which we can collect,process,store cost data and makes cost information highly relative from many perspectives. This kind of high-quality cost information can help sustain the managing functions of forecasting,decision-making and control, and accomplishes unification of the two accounting objectives of"Accountability"and"Decision Usefulness". Third, from the perspective of practical application, it gropes for exploitation of value-chain cost management system with the guidance of this multi-dimension model. After years of system exploitation experience, it comes out detailed technology .It also points out the realization pathway, which has low cost and feasibility.In the appendix, it lists application cases of value-chain activity-based cost calculation system based on this model, through which proves the advancement and feasibility of this model.Finally it indicates the direction of continuous improving and the reality problems of practical application in China.