Research Of Enterprise Cost Management System Based On Sustainable Development

Now is the second decade of the21st century, since the post-financial crisis era, the internal and external operating environment of the enterprise have undergone tremendous changes, market competition has been intensified, the pace of internationalization of the firm accelerated, enterprises have to strengthen cost management, the most significant is that nearly all the enterprises of every kind of industry begin to search for a more ideal set of enterprise cost management system. Sustainable development is not only in a pivotal position since become a big topic of the era in human society, but also the most important job of enterprise management, the integration of sustainable development into enterprise cost management is a necessary task of modern enterprise. Therefore, it is very important to build an enterprise cost management system based on sustainable development so that enterprises manage business effectively by cost management and solve the problems in the enterprise cost management activities.Based on the important research results of domestic and foreign experts and scholars in cost management, cost management system, cleared the meaning of enterprise cost management system, sustainable development and the relationship between them. Analysis of a series of problems and defects of the current enterprise cost management on concept, strange, means, system, operation links and management system. The presence of these problems makes serious impact on the sustainable development of enterprises. Pointed out these problems and defects precisely are the obstacles of building a new system factors; determine the principles and basic elements of the new system against obstacles factors. Selected the evaluations which corresponding with basic elements, and built evaluation model. Judged whether it was reasonable to select these indicators by the empirical factor analysis, verified the scientific nature of the underlying elements of choice. In the selection of the research method, based on the characteristics of sustainable development, used normative and empirical, qualitative and quantitative methods. In qualitative and normative research methods, drew the merits of the relevant literature reference, at the same time, merged the basic theory and the target of building the system, formed a solid theoretical foundation. In addition, summarized the existing cost management system by research them. In quantitative empirical research methods, chose the means to build a model within the system to verify the correctness of the choice of system elements, the model combined application of data analysis, survey, experts scoring as the basis of the factor analysis premise. Eventually built enterprise cost management system based on sustainable development, verified the system was scientific by A Group Company Case analysis. Put forward four operational countermeasures to ensure the protection of the operation of the system, enable them to achieve the purpose of improving enterprise cost management.