Research On The Cost Management Mode And Process Of Non-state-owned Science And Technology Enterprises

In China, non-state-owned Scientific and Technology Enterprises are new things with the Reform and Opening-up. Because of their powerful ability in technology innovation and flexible mechanism, non-state-owned Scientific and Technology Enterprises play more and more important role in technology progress and technical resources distribution and economic competitiveness. With the development of non-state-owned Scientific and Technology Enterprises, lots of problems have explored, the cost management issue is very series, with more intensive global competition, faster internationalization of enterprises and increasing propensity toward customer-oriented market, this phenomenon incurs an unprecedented challenge to the traditional mode of cost management with possibilities of distorted cost information ineffective for decision-making. As a result, we must explore new cost management mode to satisfy the requirements of modern economy and value management from now on.This thesis is composed of following 6 parts: the first chapter is the introduction of the thesis, introducing the background and meanings of the research; the second chapter designs the conception of non-state-owned Scientific and Technology Enterprises and cost management, analysis the characteristic of non-state-owned Scientific and Technology Enterprises, and introduces the advance methods of cost management and evaluate it; the third chapter validates the relate problems for the following theory research, proposes the cost management issues of non-state-owned Scientific and Technology Enterprises on the based of the case study, and then analysis the reasons; the forth chapter is the core part, firstly it introduces three advance cost management mode, and then states the problems of cost management mode in non-state-owned Scientific and Technology Enterprises under the new economic surrounding, lastly it advances the new cost management mode of non-state-owned Scientific and Technology Enterprises-"activities-based strategic-target cost management mode" combining the characteristics of non-state-owned Scientific and Technology Enterprises; the fifth chapter introduces the design target, components and principles of cost management process, and then designs the cost management process under the activities-based strategic-target cost management mode, lastly it improves the management process; the last chapter makes a conclusion of the research, analyses the shortage of the study and points out the future study direction.In all, the cost problem is not a new study subject, but an important subject to be attached importance. The new environment challenges the present cost management mode, the thesis proposed the new cost management mode on the based of advance management thought, and then, under the circumstances, the reform in the cost management mode is imperative in order to extend its scope in terms of both space and time, from dealing with consequence to premise and process, from production phase to design and after-sale phase, from interior to exterior of enterprises, so as to meet the needs of different management levels of enterprises. Therefore, the purpose of the research is to advance a new thought of cost management mode to break through present model's limitation and unfitness for new surroundings, cultivate the lasting competition advantage, improve the core competitive capacity and realize the goal of value-added maximum of non-state-owned Scientific and Technology Enterprises.