论现代企业成本管理模式构建与实施

构建与实施现代制度的成本管理模式的途径，应首先要管理创新，提倡发明创造，提高科研转化率；其次，要建立高效科学的预测、决策成本管理体系，注重策略成本管理和价值链分析；再次，规范明确各责任中心，完善事前成本控制体系；最后，要改变审计工作重点，强化企业内部控制，提高预防和监控能力。

On How to Construct and Fulfill Cost Management Model for a Contemporary Enterprise

In the construction and fulfillment of modern cost management model, we should, first of all, put more R&D results into practice. Secondly, efficient and scientific predicting-and-decision-making-cost management system should be built up, focusing on strategic cost management and value-chain analysis. Thirdly, each responsibility center has to understand its duty cleanly so as to enhance the in-the-process-cost control system. Finally, the focus of auditing should be shifted to the reinforcement of the entity's internal control and the improvement of the ability of prevention and control.