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，成本分析也做了一些有益的工作。向市場經(jīng)濟轉(zhuǎn)型后，在理論研究上的突破中國的成本管理，企業(yè)的成本管理是一個規(guī)范化的軌道，標(biāo)準(zhǔn)成本制度的實施，負責(zé)系統(tǒng)的成本，變動成本，成本管理，企業(yè)進入了一個新的歷史發(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)在以下幾個方面：
1。利潤最大化是企業(yè)財務(wù)管理的目標(biāo)追求。成本管理服務(wù)的財務(wù)管理，成本管理，為實現(xiàn)利潤的最大化以利潤最大化為目標(biāo)的傳統(tǒng)追求他們的責(zé)任，促進企業(yè)強調(diào)會計，管理，不僅使利潤最大化，在企業(yè)端考慮長遠的規(guī)劃和市場經(jīng)濟條件下的一個最重要的危險關(guān)注忽視。其結(jié)果是增加了企業(yè)的財務(wù)風(fēng)險，破壞他們的長期發(fā)展。今天，股東財富最大化已成為企業(yè)財務(wù)管理目標(biāo)的追求，對懷疑短期暴露傳統(tǒng)成本管理。