The Research And Use Of Strategic Cost Accounting In Heilongjiang Province Manufacture Enterprise

Modern enterprise management is the whole employee management, the whole process management and the whole orientation management. Because of the use of electronic technique in industry, the manufacture of high computerization is formed, the new manufacture environment is formed. In the new manufacture environment, the enterprise should have the modern cost accounting technique to adapt with. The traditional cost accounting cannot establish cost accounting model to adapt with the change of the inside and outside environment and the competition strategic the enterprise, in order to adapt with the need of competition, the strategic cost accounting (SCA) is emerged as the times require. SCA breaks through the microcosmic research's localization of the traditional cost accounting, the emphasis is transformed to the enterprise's whole strategic. Consequently, in favor of the enterprise's cost forecast,decision, and choose the management stratagem accurately, enhance the integer economic benefit of the enterprise.On the basis of summing up the achievements in research of forefather, this article analyse and sum up the primary method of SCA, analyse the primary manufactural enterprise——Harbin boiler factory's actuality and the problems of cost accounting. Compare the traditional cost accounting with SCA, try to design the system model and process of SCA to accord with Harbin boiler factory. Bring forward the basis of combining other adaptive system, give suggestions in cost optimizing in the phase of production's R&D, materials stocking, production's manufacture ,the sales and service, reasonably arrange, organize, attemper to the manufactural resource and the manufactural factor in the manufactural process, so that feed back the informations quickly and exactly, make the decisions in time, forecast the long-term benefit, achieve the strategic cost management in the enterprise.