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The Differences of Cost Utility and Their Control

Author: ShiHongWei
Tutor: WangZhongXian
School: Northwest University of Science and Technology
Course: Agricultural Economics and Management
Keywords: Cost-effectiveness of Scarcity White-box theory Theory of Constraints Variance Analysis
CLC: F016
Type: PhD thesis
Year: 2003
Downloads: 602
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Abstract

Was born in the industrial economy, the process of the flexible manufacturing system (FMS), the wide application of management information systems (MIS), not only this, but also must be a fundamental characteristic of all future economic process. Accompanied with the high-class trend and by the emergence of cost elements of non-conformance decided difference in the cost-effectiveness of the economic process of cost formation process. This has happened in the process of softening economic form of agriculture to the industrial economy, and gradually strengthened in the process of softening of the industrial economy to a knowledge economy form. The total investment in the economic process with the elements of the material resources, the proportion of investment gradually reduce or reduce the effectiveness of the traditional cost control methods as the starting point to the awareness of conservation and miserly are constantly disappearing, which requires us to contact the economic process of the new environment, cost trends in the formation process of high-class utility difference characteristics based theory to explore new cost control. As a starting point for research, first contact the ultimate goal of accounting accounting and economic system is running, the economic utility of the concept of distinction between the costs and the costs of different connotations, raised the economic operation target is the basis of the large cost control positioning, as well as \The goal of economic utility tax credits, \On this basis, the paper at home and abroad on the theory of cost control and cost practice a more detailed review and assessment. Cost control ideas in Western management theory generated prior to the industrial revolution, but with the completion of the industrial revolution and continues to mature. Adam Smith (Adam Smith), cost savings ideas and Babbage (Charles Babbage) ergonomics theory to the formation of the traditional method of cost control system, as well as 80 years of the 20th century, before the gradual rise of activity-based costing and strategic cost theory each cost theory and method of cost control are concerned about the economic process at that time the most prominent cost problem and achieved a degree of success and a certain period of significant revenue growth, but are due to its neglect of the problem of cost-utility and large cost The control philosophy absence and there are fatal flaws. In a sense, the traditional cost control methods and models belonging to a extensive cost control, it is generally applicable to the management level is not high resource economic status. Evolution of the traditional cost theory and method of cost control, the significance of the behavioral sciences in its correct concern and describes the complexity of the cost formation process and cost control process, out of the machinery of the precise control of the Scientific Management \mode of cul-de-sac, but it was not until the emergence of strategic cost management and enterprise organization theory, it was completely changed the understanding of the \Addressed the causes of defects in control theory and practice of traditional cost can be concluded that, both the cost of the theory and methods are more or less there is cost control position is too narrow, the cost information is incomplete formation control method The lack of operability, and micro-savings concept defined by the low-level micro issues. And thus, the effectiveness of cost control process, in the economic sense should be manifested as inefficient or ineffective constraints, as well as for its effective part of strengthening. New FMS and MIS environment, the effectiveness of the traditional cost control methods as a starting point to the awareness of conservation and miserly will continue to decline, Contact the cost-utility and effectiveness of modern cost control difference to the cost-effectiveness of research-based, will become the cost of the theory and practice of development. To this end, this paper fully sucked On the cost-utility differences and system control adduction and draw rational core of the traditional cost theory, a more detailed study and analysis of the white box theory applies to the new environment and cost-utility analysis principle and modern The cost-effectiveness of the control system build. Modern control theory, the cost effectiveness of specific composition consists of the following three elements: the theory of white-box limit theory and cost-utility analysis principle the cost behavior research-based white-box theory should be shipped with the formation of new cost control environment, while Health, which is a necessary condition of modern cost control utility, but the white box theory if there is no cost-utility analysis principle scientific definition of cost-utility differences will lose its necessary operational basis, which is white box theory yet the main reason to play its due effect. Theory of Constraints modern cost control the theoretical system a fresh concept, although it did not explicitly propose a cost-utility, but the basic idea would offer a cost-utility analysis and a new control environment to complete fusion. Bottleneck resource constraints, the effect of it is through the differences in cost-utility performance. Modern cost-effectiveness of the control system has gone through a the senior process of evolution from lower to each stage of this process are all being marked with a decision due to the economic environment, the cost of formation process of high-class stigma. In a brief analysis of the utility of modern cost control system features based on the study on the effectiveness of modern cost control theory of substance carrier cost-effectiveness evaluation model mathematical description, build a modern cost-effectiveness of the control system, and through empirical research proposed selected for the microeconomic run in the macroeconomic economic growth of the low cost of the system as well as the cost-utility oriented way, the cost-effectiveness of control mode with ideas. In modern cost-effectiveness of the control system construction and utility analysis process, the study reached the following important conclusions: a cost-utility analysis based white-box theory to solve the cost control theory and practice of defects and improve the effect of cost control The fundamental way out. Modern cost-effectiveness of control, cost control, the effect of specific performance to constantly optimize the cost-effectiveness; 2. In modern cost effectiveness of control, the cost-effectiveness of optimization specific elements of the changes in the structure and the adjustment is completed by the cost of inputs. Here, the structural state of the cost of factor inputs directly determine the vector in the vector of cost elements and cost factor prices; cost effectiveness of control due to resource scarcity, scarcity of state resources and the characteristics of the decision and the impact on the cost of utility optimization paths. In turn, changes in the cost of input factors structure affect resource scarcity state, again and again, constantly circulating. This is also the cost-effectiveness of control theory vitality. 4, in many cases, especially in the macroeconomic system cost-effectiveness of control, the important thing is not to determine the elements of unit costs relative to the cost-effectiveness of investment in the consideration of the value itself, but to be defined between the proportion of relationship?

The Differences of Cost Utility and Their Control

Abstract

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