摘要

通过成本管理新理念的学习研究，结合国内外电子企业的先进成本管理经验的分析比较，针对电子企业这一特殊领域的业务成本分析，经成本理论的多角度审视，来挖掘企业内部价值链环节的成本改善措施，让管理者不仅关注产品成本，更关注管理成本。同时笔者还强调，各职能部门不应过多关注局部利益的取得，必须要系统的考量，平衡公司整体利益，要加强同其它部门的沟通了解和学习，消除跨部门低效运作带来的浪费，通过提升协作效率达到降低成本的目的。该文以华为有限公司为例，从成本管理的各个环节，来剖析成本管理在实际中的作用和存在的问题。并提出相应的对策建议以供类似企业借鉴。

关键词：成本管理成本控制控制方法

Abstract

This new concept of cost management through study and research，combined with domestic and international e-business experience of advanced cost management analysis and comparison of this particular area for e-business enterprise cost analysis， the cost theory of multi-perspective，to tap the enterprise value chain part of the cost improvement measures，so that managers not only focus on product costs，more attention to management costs. At the same time I also stressed that all departments should not get too much attention to local interests，we must consider the system to balance the interests of the company as a whole，with other departments to strengthen communication and understanding and learning，eliminating operational inefficiencies caused by inter-departmental waste by improving the efficiency of collaboration to reduce costs. This article takes the example of China’s Huawei Co.，from all aspects of cost control，cost control，to dissect the role in practice and problems. And put forward corresponding countermeasures and suggestions for similar enterprise reference

Keywords： cost management cost control control analysis control methods