US - Japan Comparative Study Of Modern Cost Management

With the change of the economic environment and the development of the technology, quality and cost become key points between the enterprises' competition. How to deal with the cost management is a question to be settled. According to this, this paper utilize comparative method to analyze the modern cost management of American and Japan; it aims to give some illuminating thoughts to our cost management reform. This paper is divided into three parts. Part one compares the development of cost management of two countries. Thinking from the historical point, the paper gets the culture that effects the progressing of theories. Part two make comparison between two typical cost management methods. They are Activity-based Cost Management and Cost Design. The main content includes the principles of the two methods and the comparison of the managerial theory, technology and effects. Part three is where we make suggestions. The main contents are as follows: firstly, introduce the history of cost management of new China, then explain the present status and finally make suggestions。...