基于虚拟利润的高新技术企业成本管理方法研究

高新技术产品成本具有高投入,高收益、高风险和高不确定性的特点。降低成本最有效的方法就是在设计—制造—维护的循环中持续地创新,这使得成本具有关联性和放大性,应该用系统的方法来考察全流程的成本。研发成本、市场成本与收益是非线形关系并且具有边际收益递增的特征,由此导致扩张性成本的产生,其理念几乎与传统成本管理理论对立。可持续发展要求企业追求利润,技术、质量等多重目标,如何合理地评价非财务收益和控制其成本是成本管理的难点。本文提出了利用虚拟利润建立高新技术企业成本管理方法的设想。

A Research on the Cost Management of High-tech Enterprises Based on Fictitious Profit

High-tech products are featured by high investment,high economic return,high risks,and high degree of uncertainty.A most effective way to reduce the cost of high-products is to pursue constant innovation through the cycle of designing-manufacturing-maintaining,which can make the cost relevant,and magnified;thus,the cost of the whole process should be examined systematically.The development cost,market cost and the economic return are linked in a non-linear way and are characterized by increasing marginal benefit,which then gives rise to the expansive cost.The underlying concept almost runs counter to the conventional cost management theory.Sustainable development requires businesses to pursue varied goals such as profit,high technology,and high quality.How to assess the non-financial benefit in a reasonable way and control the cost is a hard nut in cost management.This paper therefore proposes a new approach to establish the cost management for high-tech business via fictitious profit.