At the same time in terms of cost control, cost analysis have done some useful work. After the transition to a market economy, China's cost management of a breakthrough in theoretical research, corporate cost management are on a standardized track, the implementation of the standard cost system, the responsibility system costs, changes in cost, cost management businesses into a new Historical stage of development.
And strategic cost management, compared to the limitations of traditional cost management mainly in the following aspects:
1. Maximizing profits is the pursuit of corporate financial management objectives. Cost management services for financial management, cost management, as the traditional pursuit of maximizing profits as their duty to maximize profit as the goal, to promote enterprise emphasizes accounting, management, but not only to maximize profits at the end of enterprises to consider the long-term planning and neglect of the market Economic conditions one of the most important concern - the risk. The result is increased corporate financial risk, undermine their long-term development. Today, the maximization of shareholder wealth has become the pursuit of corporate financial management objectives, traditional cost-effective management of short-term exposure of the doubt.
在成本控制方面的同時(shí)，成本分析也做了一些有益的工作。向市場(chǎng)經(jīng)濟(jì)轉(zhuǎn)型后，在理論研究上的突破中國(guó)的成本管理，企業(yè)的成本管理是一個(gè)規(guī)范化的軌道，標(biāo)準(zhǔn)成本制度的實(shí)施，負(fù)責(zé)系統(tǒng)的成本，變動(dòng)成本，成本管理，企業(yè)進(jìn)入了一個(gè)新的歷史發(fā)展階段。
戰(zhàn)略成本管理，相比于傳統(tǒng)成本管理的局限性主要表現(xiàn)在以下幾個(gè)方面：
1。利潤(rùn)最大化是企業(yè)財(cái)務(wù)管理的目標(biāo)追求。成本管理服務(wù)的財(cái)務(wù)管理，成本管理，為實(shí)現(xiàn)利潤(rùn)的最大化以利潤(rùn)最大化為目標(biāo)的傳統(tǒng)追求他們的責(zé)任，促進(jìn)企業(yè)強(qiáng)調(diào)會(huì)計(jì)，管理，不僅使利潤(rùn)最大化，在企業(yè)端考慮長(zhǎng)遠(yuǎn)的規(guī)劃和市場(chǎng)經(jīng)濟(jì)條件下的一個(gè)最重要的危險(xiǎn)關(guān)注忽視。其結(jié)果是增加了企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)，破壞他們的長(zhǎng)期發(fā)展。今天，股東財(cái)富最大化已成為企業(yè)財(cái)務(wù)管理目標(biāo)的追求，對(duì)懷疑短期暴露傳統(tǒng)成本管理。