动态成本管理:理论基础与概念界定

宏观环境、竞争对手竞争能力、生产和管理方式、消费者需求的变化以及信息和通信技术的发展催生成本管理动态化，而经济学、会计学、信息学、统计学、金融学等学科理论与实践的发展使动态成本管理成为可能，企业从创新的、动态的角度去考虑各种成本管理问题，对于企业持续改善财务状况和经营成果、增强其对经济全球化的适应能力、提高其竞争地位必将起到重要作用。

The Dynamic Cost Management: theoretical foundation and concept defining

Cost is a useful,successful,and exhaustless weapon in market competition.People who really know the cost will own the active power over the market.The change of macroscopic environment,rival's competitive ability,ways in production and management,consumers' demands,development of informational and communicative techniques pushes the cost management to dynamic state.The development in theories and practice of economics,accounting,information science,statistics,finance makes the dynamic cost management possible.The enterprises that consider cost management problems in creative and dynamic ways will improve the financial conditions and results of operations continuously,strengthen adaptability in the economic globalization and improve competitive position.