新商业环境下成本管理模式的思考

本文借鉴成本企划中的“源流管理”思想,提出了成本管理模式构建的新思路,即“将业务流程看作产品,将对成本的注重加入到业务流程的最初设计中去”,使“源流管理”从产品层面提高到了业务流程层面。本文设计的成本管理模式不再是既有业务流程下的管理方法,而成为以顾客为中心、以重构业务流程为手段、以帮助企业获得“双赢”为最终目的的有利战略工具。

Study on Cost Management Model of New Business Environment

The changes of business environments call for new requirement on the form and content of cost management. This paper proposes the idea of regarding business processes as products, takes for reference the "Headstream Management" ideology in target cost, emphasizes on cost in the oriental design of business processes, brings this idea from product level to business process level. Under the guidance of this idea, this paper sets up a cost management mode that is different from existing business process management methods. Rather it is a strategic tool to get a win-win situation by constructing new business processes with customer orientation.