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随着我国市场经济体制的运作,对旧的成本管理方式提出了新的挑战;旧的成本管理是建立在商品供不应求的经营环境中即“以产定销”的市场观念下,以管理会计为理论指导,强调产品成本性态分类,将成本分为变动成本和固定成本,成本控制的思路是通过尽力发挥资产的剩余生产能力,扩大产品产量降低变动成本,取得规模经济效益同时,对固定成本只是采用预算控制或标准成本(缺乏深入分析实际成本进行控制),使其保持产品产量扩大时固定成本不变,如此变动成本和固定相加,降低总成本,达到成本控制的目的这种方式,在市场经济中产品供不应求形式下有效且实用;产品供过于求则有害
With the operation of China’s market economy system, new challenges are posed to the old cost management methods; the old cost management is based on the market concept of “in production and sales” in the business environment where the supply of goods exceeds demand, and management accounting is Theoretical guidance, which emphasizes the classification of product cost performance, divides costs into variable and fixed costs. The idea of cost control is to maximize the use of surplus production capacity of assets, expand product output, reduce variable costs, achieve economies of scale, and at the same time, to fixed costs. It only adopts budget control or standard cost (lack of in-depth analysis of actual costs to control), so that it can maintain the fixed cost when the output of the product is expanded, the variable cost and fixed addition, the reduction of the total cost, and the purpose of cost control. Effective and practical in the form of product supply in the market economy; harmful to oversupply of products