摘要:成本管理是現(xiàn)代企業(yè)管理的重要組成部分，科學(xué)而系統(tǒng)的成本管理對(duì)于促進(jìn)企業(yè)增產(chǎn)節(jié)支，提高企業(yè)的整體管理水平具有重要意義。本文以江蘇云意電氣股份有限公司為例，借鑒現(xiàn)代成本管理的相關(guān)理論，綜合運(yùn)用案例分析法、文獻(xiàn)分析法和比較分析法，探尋了該公司在日常經(jīng)營(yíng)各個(gè)環(huán)節(jié)的成本管理中存在的問題，諸如：全員參與成本控制的意識(shí)不強(qiáng)，研發(fā)費(fèi)用的投入與其高新技術(shù)企業(yè)的內(nèi)在特征不相符，間接費(fèi)用的分配標(biāo)準(zhǔn)過于單一等。結(jié)合其高新技術(shù)企業(yè)的特點(diǎn)，提出相應(yīng)的優(yōu)化措施，首先要增強(qiáng)全員參與成本控制的觀念；其次以價(jià)值鏈管理為依托，引入全面成本管理理念，強(qiáng)化企業(yè)在研發(fā)階段、生產(chǎn)制造階段、銷售和售后服務(wù)階段的成本管理；最后從價(jià)值鏈分析視角，引入作業(yè)成本法以提高成本信息質(zhì)量。

關(guān)鍵詞 高新技術(shù)企業(yè)；成本管理；成本控制；成本信息

Abstract:As an essential part of enterprise management, cost management plays an important role in improving the management level of high-tech enterprise. Learning from related theories, comprehensively employing the case analysis methodology, literature analysis methodology and comparative analysis methodology, the paper explores main problems exist in the daily operation of Jiangsu Yunyi Electric Co., Ltd. Personnel are lack of the awareness to participate into the cost control; The investment of R&D isn’t in accord with the feature of a high-tech enterprise; The single standard to allocate indirect expenses. Consequently, corresponding measures are put forward aimed at perfecting the management of cost: First of all, the concept of active-control should be established among the personnel; Secondly, the enterprise should introduce the comprehensive cost management idea from the perspective of value chain analysis and put it into practice in the R&D, purchasing, manufacturing, marketing and customer service stage; Finally, Activity-based costing method can be introduced to improve the quality of cost information.　

Keywords  High-tech enterprise  Cost management  Cost control  Cost information