现代成本管理的新特点（New features of modern cost management）.docVIP

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现代成本管理的新特点（New features of modern cost management）.doc

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现代成本管理的新特点（New features of modern cost management）

现代成本管理的新特点（New features of modern cost management） New features of modern cost management New features of modern cost management 2008-12-20 15:11:42 First, the product cost structure has undergone significant changes In the early and middle stage of industrial economy, the factors of production are mainly land, labor and capital. Accordingly, the cost of product mainly includes direct material cost, labor cost and manufacturing cost. Since 1980s, with the technical knowledge content of products in the production is greatly improved, the knowledge factor in the production of highly prominent, gradually become a key factor of production in the dominant position, so the product consumed in the production process of the value of intellectual capital is the cost of knowledge should be regarded as an important part of the product cost. This will cause the product cost structure changes following two aspects: first, the cost of the project by the cost structure of the original, should be in accordance with the principle of importance of knowledge as a separate cost cost of projects, namely the product cost should be 4 parts including material, labor, knowledge cost and other indirect costs. Second, in the original cost structure reflected by cost behavior, the proportion of variable cost to fixed cost changes. Since the cost of knowledge is mostly fixed, the proportion of fixed costs increases and eventually exceeds the variable costs. In the software industry, software development costs are fixed costs, and it does not depend on the number of copies of the software, and the cost of software changes is very small. Two, the basic method of cost calculation will be changed from variety method to batch method In the era of industrial economy, the mode of production is standardized, that is, the production of one or more products in large quantities and repeatedly. The efficiency of production depends on the quantity of the same product produced in unit time. Single variety an