| Cost is a comprehensive index, it reflects the level of supplies consumption, the level of management and efficiency of capital usage, and influences the enterprises' future .It is an important measure of cultivating the enterprises' core competent advantage. Activity-Based cost management and costing target are the reprehensive modes of cost management so far, they were formed in the 1970s and 1980s. They reflect the social and economical environment's inherent requirement at that time, on the other hand, they are the result of social and economic practice. Now there have been five years since we got into the 21st century, during this period great changes took place, such as: the situation of corporation governance is worried; the capital's frequent flow among the countries, and continue appeared financial derivation bring the challenge and opportunity; the issue of environment and sustainable development raise broad focus and attention. Activity-Based cost management and costing target can not be adapted to the proceeding changes. On the base of the time's changes and the newest achievements on the theory of firm, author proposes a new mode of cost management on the general speaking for the deficits of the two traditional mode of cost management. The new mode supplies improvement and development for Activity-Based cost management and Costing target, it not only resolves the motive force mechanism of cost management omitted for a long time, but also extends the room of cost management: from the two-dimensional category of-II-materials and human resource to three-dimensional category of materials, human resource and capital, at last this mode can coordinate with the sustainable development and environment protection, so it is meaningful in theory and practice, In the last part, the case analysis expresses the theory advised in this article has its realistic base, and hope that the ideas are helpful for improving the inherent quality and level of the china industry of manufacturing. |
