The foundation of cost management is weak, influenced by planned economy for a long time, and planned cost management is adopted for a long time. With the development of our economy, some advanced cost management methods have been introduced from abroad. At present, the main cost management methods are target cost method, standard cost method, planned cost method, quality cost method and activity-based cost method [2]. According to the investigation and analysis of the methods and effects of enterprise cost management in China by the research group of the Accounting Department of Nanjing University, 5 1.4% enterprises adopt the target cost method, 38.9% enterprises adopt the planned cost method, and 1% enterprises adopt the standard cost method, as shown in table1[3]. According to the investigation and analysis, the implementation effect of the target cost management method adopted by Chinese enterprises is not ideal. Judging from the implementation effect, most of them are still in the initial stage, and most enterprises are still influenced by the traditional concept of cost management. Most enterprises still determine the standard cost according to financial cost accounting, and then determine the target cost according to this standard cost, rather than the real market-oriented target cost. In addition, it is also difficult to achieve full participation in the implementation of printed circuit information No.20 119 management and maintenance & watch protection1usage of cost management methods (comparison by industry) [3] category standard cost plan cost target cost other housing percentage housing percentage total housing percentage 721318. Kloc-0/ 28 38.9 37 5 1.43 4.2 Textile 400.0125.02 50.0125.0 Chemical 65438+10.03 23.1.969. 33.00 0.03 1 000 0.0 machinery184 22.21372.26 33 00.0 building 500.0 1 20. 0.0 0.0 Other industries13323.1646.2538.517.7 Nongken 7228.600.05710.400.0 Business 5240.000.0360.000 Other 4/kloc.

The future market is a market with diversified products. The types and characteristics of products are determined by the end customers, and products must meet the diversified needs of customers. Large quantities of single products will become less and less, and small quantities of multi-products will become a trend, which may lead to a variety of products with different cost structures on the same production line. In addition, in order to improve production efficiency and save labor costs, the degree of automation of enterprises is getting higher and higher, and irrelevant expenses (such as quality inspection, experiment, equipment adjustment, product service, etc. ) accounts for an increasing proportion of product production costs. Traditional cost management based on single quantity allocation benchmark is difficult to treat the phenomenon of products with different cost structures differently in cost allocation, which eventually leads to cost distortion. Activity-based costing may solve this problem. Activity-based cost management can adopt multiple allocation benchmarks, and the cost calculation goes deep into the activity level, defining the cost drivers with activity as the center, and allocating according to the causes of expenses, thus distinguishing value-added activities from non-value-added activities. The calculation of product cost is based on the consumption of activities by products and resources by activities, and the cost is collected according to the consumption of resources. Therefore, activity-based cost management can accurately calculate the resource consumption in the production process of different products and analyze the rationality of resource consumption, so as to calculate the product cost relatively accurately, optimize and control the resource consumption of products and meet the needs of product diversification.

3. Traditional cost management since1Robin. Cooper and Robert. Kaplan founded activity-based costing (ABC). Relatively speaking, the previous cost management was called traditional cost management [4]. Traditional cost management takes financial management as the main form and focuses on product manufacturing cost. Traditional cost management is the basis of the development of modern cost management, which has been widely used in the historical stage of scientific cost management and played an important role in this historical stage. Www.homelunwen.com graduated from Paper Net and still occupies a lot of space in modern cost accounting and cost management textbooks. The purpose of traditional cost management is mainly for the needs of financial statements, including internal financial statements and external financial statements, but it is still difficult to erase its important role in modern cost management.

3.2 Activity-based Costing Management Activity-based Costing Management (ABM), also known as Activity-based Costing Management (ABCM), is a cost management method based on ABC calculation method. Activity-based cost management is based on the basic concept of activity, with activity as the core and around activity. The basic idea of activity-based cost management is that products consume activities in the production process, and activities consume resources, which will produce certain product value. A series of activities transfer is actually the transfer of product value, and the final product is the collection of values generated by the collection of all activities. Therefore, the production process of products is the formation process of "activity chain", that is, the formation process of "value chain". In the process of forming this activity chain, not every "operation" will increase the product value, so there are "value-added operation" and "non-value-added operation". Activity-based costing management not only pays attention to obtaining accurate actual product cost through activity-based costing calculation, but also reduces or even eliminates "non-value-added activities" as much as possible through activity-based costing analysis. It can be seen that activity-based cost management can optimize the consumption of resources in the production process of products through activity-based cost analysis, so as to achieve the purpose of continuously reducing costs.