What is the difference between traditional cost assessment and modern cost assessment methods in content

Traditional cost assessment and modern cost assessment methods in the content of the difference is mainly modern cost assessment around the responsibility of the cost of the establishment of cost assessment indicators, the main content of which includes the industry internal assessment indicators and internal responsibility of the enterprise cost assessment indicators.

Traditional cost assessment methods of evaluation: comparable product cost reduction rate indicators in the planned economic system, for the strengthening of the state's cost management of state-owned enterprises, to play the enthusiasm of the staff to reduce costs, between enterprises to carry out effective cost comparisons, cost comparisons, cost competitions, and to promote enterprises and even the industry to reduce the cost of, had played a positive role, and many advanced enterprises and advanced individuals emerged. Advanced Individuals. However, with the prolongation of the operation time of this indicator, its defects are increasingly exposed.

The main performance: lack of comprehensiveness, lack of accuracy, lack of consistency, lack of scientific, lack of impartiality.

The evaluation of modern cost assessment methods: for the defects of the traditional cost assessment methods, put forward the viewpoint of setting up cost assessment indexes around the responsibility cost, which is more comprehensive than the traditional assessment methods, applicability and effectiveness of the characteristics. However, the cost assessment should include cost job work assessment, the introduction of the basic idea of the cost veto system, and rewards and punishments are closely integrated to fully reflect the cost assessment of the times and advanced.