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成本的内部控制是企业成本管理的核心部分,是企业能够在成本上取得优先地位进而获得较大竞争优势的保证。传统的成本控制具有一定的局限性,它主要是对产品生产成本的控制,其信息处理的方式较为落后,会在一定程度上影响企业做出正确决策,基于作业成本法下的企业成本内部控制的新理念和新模式,克服了传统计算法的缺陷,能够更好地解决间接成本失真的问题,有利于企业优化资源配置,使企业竞争优势得到进一步的保障。
The internal control of cost is the core part of the enterprise cost management, and it is the guarantee that the enterprise can take the priority in the cost and gain the bigger competitive advantage. The traditional cost control has some limitations. It mainly controls the production cost of the product, and the way of information processing is relatively backward, which will affect the enterprise to make the correct decision to a certain extent. Based on the internal control of the enterprise cost under the ABC New ideas and new models to overcome the shortcomings of the traditional calculation method can better solve the problem of indirect cost distortion is conducive to optimizing the allocation of resources enterprises to enable enterprises to further secure the competitive advantage.