| This article provides the comparison of Strategic Cost Accounting methods with Traditional Cost Accounting methods. Firstly, the two systems are briefly explained on the basic theories and models. Secondly, from the aspects of cost objects, cost pool, the standard of cost allocation, the process of the cost assignment and the performance evaluation, the two systems' essence is exposed by the examples. Thirdly, it is concerned with the environment and the different effects on management decisions. Finally, it discusses ABC's application and development in Chinese enterprises, and it forecasts ABC's future, The article provides the way to comprehensively understand the Strategic Cost Accounting methods with charts, calculations and examples. It also provides a new view for our enterprises to choose proper cost accounting methods and to meet the new chance and challenges. |
