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1成本管理的对象和目标1．1成本管理的对象成本管理对象是与企业经营过程相关的所有资金耗费。既包括财务会计计算的历史成本,也包括内部经营管理需要的现在和未来成本;既包括企业内部价值链内的资金耗费,也包括行业价值链整合所涉及的客户和供应商的资金耗费。但是具体到每个企业的成本管理系统,成本管理的对象还是有所不同。传统的简单加工型小企业的成本管理仅限于进行简单的成本计算,其成本管理对象也就限定在企业内部所发生的资金
1 The object and goal of cost management 1.1 The object of cost management The object of cost management is all the capital expenditures related to the business process. It not only includes the historical cost of financial accounting calculation, but also the present and future costs needed for internal operation and management. It includes both the cost of capital in the enterprise’s internal value chain and the cost of capital for customers and suppliers involved in the industry value chain integration. However, specific to each enterprise cost management system, the object of cost management is still different. Traditional simple processing of small business cost management is limited to a simple cost calculation, the cost management object also limits the capital generated within the enterprise