基于制约理论的成本管理模式研究

环境的变化要求相应的成本管理模式发生变革。本文首先分析了环境变化对企业成本管理的影响,之后对作业成本法的管理思想的前提假设进行分析,指出它对于现代企业成本管理的局限性及其产生这些局限性的主要原因。最后,在分析制约理论核心原理的基础上,提出了一种基于制约理论的成本管理模式,试图为研究适应现代企业的成本管理模式提供新的思路。

Research on TOC-Based Cost Management Pattern

Environmental change requires the transformation of cost management pattern. This paper first analyses how the environmental change influences the cost management,then the presumptions of cost management ideas based on activity-based Costing (ABC) and points out some limitations to the cost management of modern firms and the main reason caused these limitations.Ultimately,based on the analysis of the principle of the theory of constraints (TOC),the author brings forward a TOC-based cost management pattern to try to provide a new thought to the cost management pattern suitable for modern firms.