Traditional Culture Encyclopedia - Traditional culture - What is the difference between modern cost management and traditional cost management?
What is the difference between modern cost management and traditional cost management?
Cost management is a constant theme in business operations. Most of the cost theories described in current economic theories (including this textbook) are still the traditional cost theories of the industrial economic era. The modern economic environment requires a modern cost management theory. The difference between modern cost management and traditional cost management is: first, from the cost management objectives, traditional cost management was born in the industrial economy under the conditions of large-scale socialized production, is a kind of "production-oriented" cost management, only consider how to minimize the cost of the product, in order to strive to maximize the profit in the case of a given revenue, while the modern cost management is from a strategic point of view of the cost management. Modern cost management from the strategic height of the product cost for a comprehensive understanding, control and improvement, seeking to improve product quality of the enterprise's long-term competitive advantage. Second, from the object of cost management, the traditional cost management bureau is limited to the production of products (manufacturing) process, product cost control is only related to the direct cost of the product, including direct labor costs and should be assessed manufacturing costs, and other costs into the category of management costs or operating expenses. Modern cost management from the strategic height of the product life cycle, the object of cost management from the internal factors extended to the external environment, the field of view forward to the analysis of market demand for products, analysis of the development of related technologies and product design, and backward to the customer's use, maintenance and disposal, etc., to the overall cost of the product is assessed as the cost of manufacturing costs, operating costs, customer cost of using the cost of the social cost of four stages. Four stages. Manufacturing costs include raw material costs, labor costs, and manufacturing costs; operating costs include product planning, development, and marketing costs; customer use costs include all maintenance costs during the product's life cycle; and social costs include impacts on the environment or other stakeholders. The inclusion of customer use costs and social costs in the scope of modern cost management is one of the most important features of modern cost management.
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