浅析作业成本管理与成本策划

随着高新技术蓬勃发展并广泛应用于生产领域，企业制造技术和管理方法也随之发生变化，由此发达国家的成本管理理论与实践也相应发生革新，主要表现为欧美的“作业成本管理”和日本的“成本策划”两大管理模式的兴起。作业成本管理是一种以“作业”为核心，以“作业成本计算”为中介，以产品设计、适时生产系统和全面质量管理等基本环节为重点，由作业成本计算过程和作业分析过程有机结合的管理方法。成本策划则是一种立足于产品策划阶段，通过价值工程手段将经济性的成本深深地嵌入技术性的制造方案中，多重循环挤压的成本管理方法。通过介绍和比较分析作业成本管理与成本策划两种管理模式，以期对我国企业的成本管理改革，提高管理绩效有所启迪。

An analysis on Activity-based Cost Management and Cost Design

With the rapid development of advanced technology and the wide application in the production , manufacturing technologies and management concept in the enterprises are changing. So in the developed countries, management theories and practices have been innovated correspondingly, which is mainly represented is Activity based Cost Management of Europe and America and Cost Design of Japan.Activity based Cost Management is a way with the activities as its core,Activity based Costing as the medium, and product design, just in time production and total quanlity management as the emphases, and uniting the procedure of Activity based Costing and that of activity analysis. Cost design is a way of cost management , which is based on the stage of product design, which makes economical cost deeply built in the technologically manufacturing plan with production cost in circulation. Though the introduction and the comparison between Activity based Cost Management and Cost Design, it will help to reform of enterprises' cost management and the improvement of their performance in our country.