Research Of Cost Measurement Model Based On The Management Of Value

With intensive global competition, faster internationalization of enterprises, increasing propensity toward customer-oriented market and management purposes diversification, this phenomenon incurs an unprecedented challenge to the traditional mode of cost measurement. The traditional financial model of cost measurement has been too much focus on achieve revenue information of transactions, neglected the information of gains value-added but unrealized, and cash flow information and with the future costs associated information, can not guarantee the accurate measurement of assets and timely and completely Confirm Proceeds.that has affected financial reports to disclose financial and accounting information quality; The traditional management costs measurement model depend on the accounts system, still focus on the subsequent control, but neglect product development before production and cost control of the design phase, it is subject to impact of modern management requirements that focus on process control, stressed the multi-objective decision-making, it is difficult in a " timely ", "accurate" and "reality" manner to provide associated costs information for management decision-making. traditional cost measurement model showing a variety of restrictions and limitations. Therefore, the cost of measurement mode change is imperative. A mass of new methods and technologies of cost measurement have come forth in the west. They have taken in a lot of achievements from other relevant sciences, Development cost measurement model research ideas and vision. However, as information wave and the tremendous changes in the business environment and the emergence of diverse needs in management information, the original cost measurement model is no longer suited to the needs of the new situation, therefore, constructing a new cost measurement mode imminent. cost measurement model that Based on the value management, from the value management of the entire enterprise, breaking the shackles of accounts system, Fusion cost measures of the financial accounting and management accounting for a integration cost measurement model. Construction of the model to make up for inadequate of traditional model of cost measurement, Have some practical significance.This article, through effective combination of qualitative and quantitative analysis, history Summarized and logical interpretation, Retrospective analysis the traditional cost measurement mode , After defined the cost, cost measurement, cost measurement mode, cost accounting, cost management, value management, and other related concepts. with theory of value Management.discussesing the limitations of traditional cost measurement mode, and through two areas comparison of financial accounting and management accounting of cost measurement models,Drawing the characteristics and combination of the two models, Foretells the feasibility of new model of cost measurement,built a new cost measurement model based on the value management. And specific discussing general process of this new model. play a stimulating role the value management mode of cost measurement applications.