外文翻译-变动成本法在工业生产型企业的应用研究——以中新药业唐山新华有限公司

外文文献原稿和译文原稿BRITISHENTERPRISECOSTMANAGEMENTANALYSISANDCOUNTERMEASURESABSTRACTWITHTHEPROGRESSANDBRITISHTRADITIONALCOSTMANAGEMENTMODELDIFFICULTTOADAPTTOANINCREASINGLYCOMPETITIVEMARKETENVIRONMENTTHISPAPEREXISTSINOURCOUNTRYANUMBEROFCOSTMANAGEMENTANDFINALLYPUTFORWARDTOADDRESSTHESEISSUESANUMBEROFMEASURESTOSTRENGTHENCOSTMANAGEMENTKEYWORDSCOSTMANAGEMENTMEASURESINAMARKETECONOMYCONDITIONS,ASTHEGLOBALECONOMICINTEGRATION,THEDEVELOPMENTOFINCREASINGLYFIERCEMARKETCOMPETITION,CORPORATEPROFITMARGINSSHRINKINGINTHISCASE,THELEVELOFHIGHANDLOWBUSINESSCOSTSDIRECTLYDETERMINESTHESIZEOFANENTERPRISEPROFITABILITYANDCOMPETITIVESTRENGTHTHEREFORE,STRENGTHENENTERPRISECOSTMANAGEMENTBUSINESSHASBECOMEANINEVITABLECHOICEFORTHESURVIVALANDDEVELOPMENTFIRST,THEREALITYOFBRITISHENTERPRISECOSTMANAGEMENTANALYSISCOSTMANAGEMENTINOURCOUNTRYAFTERYEARSOFDEVELOPMENT,HASMADEMANYACHIEVEMENTS,BUTNOWFACESANEWENVIRONMENT,BRITISHCOSTMANAGEMENTHASALSOEXPOSEDSOMENEWPROBLEMS,MAINLYINTHEFOLLOWINGASPECTSACOSTMANAGEMENTCONCEPTBEHINDBRITISHENTERPRISESLAGBEHINDTHECONCEPTOFCOSTMANAGEMENTINPERVASIVEPHENOMENON,MAINLYINCOSTMANAGEMENTOFTHESCOPE,PURPOSEANDMEANSFROMTIMETOBIASEDMANYENTERPRISESWILLCONTINUETOLIMITTHESCOPEOFCOSTMANAGEMENTWITHINTHEENTERPRISEOREVENONLYTHEPRODUCTIONPROCESSATTHEEXPENSEOFOTHERRELATEDCOMPANIESANDRELATEDFIELDSCOSTBEHAVIORMANAGEMENTWESUPPLYSIDE,FOREXAMPLETHESUPPLYSIDEOFTHEPRICEOFTHEPRODUCTCOSTOFDOINGBUSINESS,ONEOFTHEMOSTIMPORTANTMOTIVESASTHESUPPLYSIDEOFTHEPRICEOFTHEPRODUCTANDITSCOSTPLUSPROFIT,SOTHESUPPLYSIDEOFPRICEINTHEFORMOFITSOWNCOSTSTOTHEENTERPRISEHOWEVER,SOMEENTERPRISESTOTHESUPPLYSIDETOOMUCHROCKBOTTOMPRICE,ASTHEIRSOURCEOFHIGHPROFITS,WITHOUTCONSIDERINGEACHOTHERSINTERESTS,RESULTINGINSUPPLYSIDETOCONCEALTHEIRTRUECOSTS,PRICEINCREASEINDISGUISETHISINCREASEINPROCUREMENTCOSTS,THEREBYINCREASINGCOMMODITYCOSTS,MAKINGGOODSLESSCOMPETITIVETHEPURPOSEOFCOSTMANAGEMENTFROMTHEPOINTOFVIEW,MANYENTERPRISESCONFINEDTOLOWERCOSTS,BUTLESSFROMTHEPERSPECTIVEOFCOSTEFFECTIVENESSOFTHEEFFECTIVENESSOFTHEMEANSOFCOSTREDUCTIONMAINLYRELYONSAVINGS,CANNOTBECOSTEFFECTIVEINTRADITIONALCOSTMANAGEMENT,COSTMANAGEMENTPURPOSESHASBEENREDUCEDTOCUTCOSTS,SAVINGHASBECOMETHEBASICMEANSTOREDUCECOSTSFROMTHEPERSPECTIVEOFCOSTMANAGEMENTTOANALYZETHECOSTMANAGEMENTOFTHISGOAL,NOTDIFFICULTTOFINDCOSTREDUCTIONISCONDITIONALANDLIMITS,ANDINSOMECASES,CONTROLOFCOSTS,COULDLEADTOPRODUCTQUALITYANDENTERPRISEEFFICIENCYDECLINEINADDITION,THEVASTMAJORITYOFENTERPRISESINTHEOVERALLCONCEPTOFLACKOFCOSTMANAGEMENTMOSTCOMPANIESHAVEACOMMONPHENOMENON,THATIS,TORELYONFINANCESTAFFTOMANAGECOSTSINTHEIMPLEMENTATIONOFCOSTMANAGEMENTPROCESS,SOMECOMPANIESFOCUSONLYONCOSTACCOUNTINGSOMEBUSINESSLEADERSONLYCONCERNEDABOUTTHEFINANCIALANDCOSTSTATEMENTS,USINGTHENUMBEROFSTATEMENTSTOMANAGEMENTCOSTSALTHOUGHSUCHANAPPROACHTOREDUCETHECOSTTOACERTAINROLE,BUTTHEFINALANALYSIS,COSTACCOUNTING,OREXPOSTFACTOCONTROL,FAILEDTODOINADVANCEOFCOSTCONTROLANDOCCURRENCEOFPROCESSCONTROL,CANNOTBEREPLACEDCOSTINGCOSTMANAGEMENTBCOSTMANAGEMENTOBSOLETEFIRSTOFALL,FROMACOSTMANAGEMENTINGENERALANDWAYSOFLOOKINGAT,NOTREALLYFORMED,THESYSTEMSCOSTMANAGEMENTMETHODOLOGY,FROMSPEAKING,WEHAVEPROPOSEDTHEESTABLISHMENTOFINCLUDINGCOSTPROJECTIONS,THECOSTOFDECISIONMAKING,COSTPLANNING,COSTACCOUNTING,COSTCONTROL,COSTANALYSIS,ETCINTHEWITHINTHENEWCOSTMANAGEMENTSYSTEM,BUTHOWTOMAKETHISMETHODOLOGYINASCIENTIFIC,SYSTEMATIC,FORMINGANORGANICLINKSTHEREAREMANYPROBLEMSSECONDLY,THESPECIFICMETHODOFCOSTMANAGEMENTPERSPECTIVE,ACCORDINGTOTHESURVEY,557OFTHEENTERPRISESUSEVARIETIESOFFRANCE,428OFCOMPANIESUSESUBSTEPTHEDEVELOPMENTTRENDOFCURRENTWORLDPRODUCTIONOFMANYVARIETIESOFSMALLBATCHPRODUCTIONMODE,THISMODEOFPRODUCTIONBATCHESLAWAPPLIESTOPRODUCTCOSTCURRENTLY,ONLY62OFCHINASENTERPRISESTOADOPTTHISMETHODTOCALCULATE,WHICHINDICATESTHATTHEORGANIZATIONOFPRODUCTIONINCHINAISSTILLRELATIVELYEXTENSIVE,PAIDINSUFFICIENTATTENTIONTOTHECONSUMERSPERSONALITYFINALLY,FROMACOSTMANAGEMENTTOOLTOSEE,EVENTHOUGHSOMEENTERPRISESTOENTERTHECOMPUTERIZEDSTAGE,BUTTHECOSTOFAPPLICATIONMANAGEMENTMODULELEVELISNOTHIGH,ANDMANYENTERPRISESARESTILLTHEMANUALACCOUNTING,INAMODERNWAYOFTECHNOLOGY,INFORMATION,ANDTHISISBOUNDTOCONSTRAINBUSINESSFURTHERENHANCETHELEVELOFCOSTMANAGEMENT,ITISDIFFICULTTOMEETTHEMODERNCOSTMANAGEMENTOFCOSTINFORMATIONPROVIDEDBYTHETIMELINESS,COMPREHENSIVENESS,ACCURACYREQUIREMENTSCTHECOSTINFORMATION,ASERIOUSDISTORTIONOFINCHINA,THEREAREACONSIDERABLENUMBEROFENTERPRISESTHEREISTHECOSTOFTHECASEINFORMATIONISUNTRUE,ANDTHISSITUATIONISGETTINGWORSECOSTINFORMATIONDISTORTIONISMAINLYCAUSEDBYTHEFOLLOWINGREASONSFIRST,COSTINGONLYAFOCUSONMATERIALS,LABOR,MANUFACTURINGOVERHEAD,IGNORINGTHEGROWINGINCREASEINTHEMODERNENTERPRISEPRODUCTDEVELOPMENT,THEMIDDLEOFTESTINGANDTRIALANDAFTERSALESSERVICEONASMALLGROUPOFINPUTCOSTSASSOCIATEDWITHTHECONTENTOFTHEPRODUCTWASINCOMPLETE,DOESNOTCORRECTLYEVALUATETHEPRODUCTSINTHETHEWHOLEPROCESSOFLIFECYCLECOSTEFFECTIVENESSTHESECONDISDISTORTIONCAUSEDBYIMPROPERCOSTINGMETHODSAHIGHDEGREEOFLABORINTENSIVEENTERPRISESINTHEPASTYEARS,THEACCOUNTINGOFTHESIMPLEASSUMPTIONTHATIS,THENUMBEROFDIRECTLABORHOURSORPRODUCTIONBASISFORTHEALLOCATIONOFINDIRECTCOSTS,USUALLYDONOTCAUSESERIOUSDISTORTIONSINPRODUCTCOSTSBUTINAMODERNMANUFACTURINGENVIRONMENT,THEPROPORTIONOFDIRECTLABORCOSTSDECLINEDSIGNIFICANTLY,ASUBSTANTIALINCREASEINTHEPROPORTIONOFMANUFACTURINGCOSTS,ANDTHENUSETHETRADITIONALMETHODOFCOSTCOMPUTATIONWILLPRODUCEIRRATIONALBEHAVIOR,THEUSEOFTRADITIONALCOSTINGWILLLEADTOSERIOUSDISTORTIONSINPRODUCTCOSTINFORMATIONTOENABLEENTERPRISESTOOPERATETHEMISTAKEOFCHOOSINGTHEDIRECTIONOFPRODUCTSTHIRD,TOACHIEVETHEPURPOSEOFARTIFICIALLYADJUSTTHECOSTOFANUMBEROFHIDDENLOSSESCAUSEDBYASERIOUS,CORPORATEVIRTUALSURPLUSREALLOSSINCHINA,SOMEENTERPRISESDONOTINCREASEBECAUSEOFCOSTMANAGEMENT,BUTINORDERTOACHIEVEIMPROPERGOALSORINTERESTTODOSOATTHECOSTOFTHEEXTERNALDISCLOSUREOFFALSEINFORMATIONSTUDYITSCAUSESANDPERFORMANCEBUSINESSMANAGERSINORDERTOGLOSSOVERITSMANAGEMENTPERFORMANCE,TOINVESTORS,ESPECIALLYMEDIUMANDSMALLSHAREHOLDERSHAVEAGOODEXPLANATIONTOTAKEVIRTUALCUTCOSTS,INFLATEDBENEFITS,SUCHASJOANCHINASOURCEEVENT,GUANGXIAEVENTSOMEPRIVATEENTERPRISESDONOTEVENPAYTAXESINORDERTOTAXLESS,FALSEPURCHASEINVOICES,VIRTUALOFFSETVALUEADDEDTAXINFLATEDCOSTS,PAYLESSCORPORATEINCOMETAXANUMBEROFENTERPRISECOSTMANAGEMENTISINCHAOS,INFRASTRUCTUREWORKISNOTSOLID,ITISDIFFICULTTOACCURATELYACCOUNTFORPRODUCTCOSTS,ANDTHUSDISCLOSEDTHECOSTOFINFORMATIONISNOTACCURATEDINTERNALCOSTMANAGEMENTOFTHEESTABLISHMENTOFTHEMAINMISTAKESCOSTOFPRODUCTIONANDOPERATIONACTIVITIES,ACOMPREHENSIVEINDEXCOVERINGALLASPECTSOFMANAGEMENT,BUTALSOINVOLVESALLLEVELSOFPERSONNELHOWEVER,ALONGTIME,PEOPLEHAVEBEENTHEEXISTENCEOFABIAS,THECOSTMANAGEMENTASAFINANCEOFFICERFORASMALLNUMBEROFMANAGERSPATENTS,THATTHECOSTEFFECTIVENESSSHOULDBEHANDLEDBYBUSINESSLEADERSANDFINANCESTAFFANDTOALLWORKSHOPS,DEPARTMENTS,TEAMSANDGROUPSOFWORKERSONLYASAPRODUCER,RESULTINGINCONTROLCOSTS,UNDERSTANDTECHNOLOGY,UNDERSTANDTECHNOLOGY,UNDERSTANDTHEFINANCIAL,THEMAJORITYOFTHEWORKERSASTOWHICHCOSTSSHOULDBECONTROLLED,HOWTOCONTROLPROBLEMSHAVENOINTENTIONALSOWEREUNABLETOSAYINTHECOSTCONSCIOUSINDIFFERENCEWORKERSTHATGANHAOGANHUAIASAMPLE,FEELMARKETPRESSURES,COSTCONTROLINITIATIVECANNOTBEMOBILIZED,SERIOUSWASTE,MAINLYINENERGYANDMATERIALS,THENEXTMATERIALWITHOUTCAREFULPLANNING,THENEXTCORNERDOESNOTMAKEFULLUSEOFMATERIALS,ENERGYANDRUN,RISK,DRIPPING,ANDLEAKISSERIOUSCOSTMANAGEMENTOFTHEMAINMISTAKESMADETOESTABLISHTHECOSTMANAGEMENTBUSINESSHASLOSTTHEMANAGEMENTOFLARGEGROUPSOFPROMISE,OFCOURSE,COSTMANAGEMENTWORKISNOTREALLYACHIEVEGOODRESULTSSECOND,STRENGTHENENTERPRISECOSTMANAGEMENTMEASURESCOSTMANAGEMENTFORCHINESEENTERPRISESINTHEPROBLEMS,WESHOULDSTARTTHEFOLLOWINGEFFORTSTOSTRENGTHENCOSTMANAGEMENTATHEINTRODUCTIONOFNEWIDEASTHEUSEOFSTRATEGICCOSTMANAGEMENTSTRATEGICMANAGEMENTISCENTRALTOTHESUSTAINEDCOMPETITIVEADVANTAGEFORBUSINESSES,COMPETITIVEADVANTAGEISTHECOREOFANYSTRATEGY,ITULTIMATELYCOMESFROMENTERPRISESTOCREATEVALUEFORCUSTOMERS,THISVALUEMUSTEXCEEDTHECOSTSOFENTERPRISESTOCREATEITANENTERPRISETOGAINACOMPETITIVEADVANTAGENEEDTOMAKEACHOICE,THATIS,ENTERPRISESMUSTSTRIVEFORWHATWOULDBEANADVANTAGE,ANDTOWHATEXTENTTHEPROBLEMFORSUPERIORITYTOMAKEACHOICETHISREQUIRESTHEINTRODUCTIONOFSTRATEGICMANAGEMENTOFCOSTMANAGEMENTTHINKING,TOACHIEVEASTRATEGICSENSEOFTHEEXTENSIONSTOFORMASTRATEGICCOSTMANAGEMENTSTRATEGICCOSTMANAGEMENTREFERSTOMANAGEMENTOFTHESPECIALIZEDAPPROACHPROVIDESANANALYSISOFTHEENTERPRISEITSELFANDITSCOMPETITORSINFORMATIONTOASSISTMANAGERSANDEVALUATIONOFTHEFORMATIONOFCORPORATESTRATEGY,THEREBYCREATINGACOMPETITIVEADVANTAGEINORDERTOMEETENTERPRISESTOEFFECTIVELYADAPTTOCONSTANTLYCHANGINGEXTERNALENVIRONMENTBESTABLISHANEWCONCEPT1,ESTABLISHASYSTEMMANAGEMENTCONCEPTS,THEIMPLEMENTATIONOFACOMPREHENSIVE,WHOLEPROCESSOFCOSTMANAGEMENTTHECONTENTANDSCOPEOFTHECOSTOFDOINGBUSINESSSHOULDNOTBECONFINEDTOAREASOFPRODUCTION,MANAGEMENTNEEDSTOBEWITHTHECHANGE,ANDASTHEDEVELOPMENTOFMANAGEMENTDEVELOPMENTCOSTMANAGEMENTSHOULDBECOMPREHENSIVE,THEWHOLEPROCESS,ANDATTHEDESIGNSTAGETILLTHEDEVELOPMENTPLANNINGSTAGESHOULDBEGINTOREDUCETHECOSTOFACTIVITIESMODERNENTERPRISECOSTMANAGEMENTSHOULDINCLUDETHEIMPACTONCOSTCHANGESINALLASPECTSOFTHEPROJECTIONSTOPENETRATETHEENTERPRISE,DECISIONMAKING,TECHNOLOGY,SALESANDOTHERAREASINALLASPECTSOFTHEENTERPRISEEXPANSION2,ESTABLISHTHECONCEPTOFCOSTEFFECTIVENESS,COSTFORECASTINGANDDECISIONMAKINGLEVELSENTERPRISESCANNOTSUCCEEDINTHEMARKETFORGREATERPROFITS,THEYMUSTESTABLISHTHECOSTOFDETERMININGTHEMARKETCONCEPT,GIVEFULLPLAYTOTHECOSTOFPOLICYMAKINGFUNCTIONSCOSTMANAGEMENTANDENTERPRISESOVERALLEFFECTIVENESSSHOULDALSOBELINKEDTOTHECONCEPTOFDYNAMICCOSTEFFECTIVEAPPROACHTOCOSTANDCONTROLISSUES,FROMTHECOMPARATIVEANALYSISOFINPUTANDOUTPUTTOLOOKINTOTHENECESSITYANDRATIONALITYOFTHEENTERPRISEFROMTHEPERSPECTIVEOFEFFICIENCYTODETERMINETHEINCREASESORDECREASESINORDERTOCONDUCTACOSTBENEFITASTHECENTEROFTHEDYNAMICMANAGEMENT3,ESTABLISHASENSEOFINNOVATION,TECHNOLOGYANDINSISTONCOMBININGTHEVITALITYLIESINITSCONTINUEDINNOVATION,ANDENTERPRISESSHOULDSEIZETHEPULSEOFTHEMARKET,SEEKINGMECHANISMINNOVATION,VIBRANCY,INCREASESCIENTIFICANDTECHNOLOGICALINPUT,ANDTHEEFFECTIVEUSEOFNEWTECHNOLOGIES,NEWEQUIPMENT,NEWPROCESSESANDNEWMATERIALS,RELYINGONTECHNOLOGYTOREDUCEPRODUCTCOSTMEANWHILE,COSTACCOUNTINGSHOULDBECONSIDEREDINTHESCIENTIFICANDTECHNOLOGICALCONTENTOFPRODUCTS,INCLUDIN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TEM,REQUIREDDOCUMENTSMUSTBERECORDEDAGAINSTPREVIOUSAUDIT,THECERTIFICATEOFTRANSFERMUSTFOLLOWCERTAINPROCEDURES,TOTHERECONCILIATIONTABLECARDSANDCHECKINGACCOUNTSTHROUGHTHESEMEANSOFCONTROL,ITISPOSSIBLETOREDUCETHEINCIDENCEOFERRORSTOENSURETHEACCURACYANDRELIABILITYOFACCOUNTINGINFORMATIONANDTHUSTHEBASISFORCOSTACCOUNTINGANDMANAGEMENTINFORMATIONISRELIABLEENTERPRISESALSONEEDTOIMPROVETHEMANAGEMENTANDACCOUNTINGSTAFFOFPROFESSIONALETHICSTHEMAINBODYOFTHEIMPLEMENTATIONOFTHESYSTEMISTHEENTERPRISEMANAGERSANDDECISIONMAKINGPARTICIPATIONINTHEOPERATIONOFACCOUNTINGPERSONNEL,INTHEGENERATIONANDPROVISIONOFRELEVANTINFORMATION,ONONEHANDTOENHANCETHELEGALAWARENESS,ONTHEONEHANDTOENHANCETHESENSEOFMORALSELFDISCIPLINE,STRENGTHENTHEMORALSENSEOFRESPONSIBILITYANDSENSEOFRESPONSIBILITYTOMAINTAINPROFESSIONALCONSCIENCE,ECONOMICOBJECTIVESOFENTERPRISESANDMANAGERSTOENHANCETHEDOUBLEMORALSTANDARDSINADDITIONTOSTRENGTHENTHEMARKETRESEARCHANDINFORMATIONFEEDBACKINTHECOSTMANAGEMENTAPPLICATIONSINFORMATIONASABUSINESSACTIVITYISANIMPORTANTFACTORINTHECOSTMANAGEMENTANINTEGRALPARTOFWITHECONOMICDEVELOPMENT,ENTERPRISECOSTMANAGEMENTLEVEL,WITHTHEDEVELOPMENTOFTHESITUATIONCANIMPROVE,OPERATIONCANPROCEEDSMOOTHLY,TOALARGEEXTENTALSODEPENDSONTHELEVELOFTHECOSTOFFEEDBACKTHEREFORE,THEENTERPRISECOSTMANAGEMENTMUSTALSOADAPTTOTHISOBJECTIVE,CONTINUALLYIMPROVETHELEVELOFINFORMATIONMANAGEMENT,SEIZETHEOPPORTUNITYTOTRULYBECOMETHESTRONGMARKETCOMPETITION英国企业成本管理的现状分析与对策摘要随着英国所取得的进展，英国传统的成本管理模式已经难以适应竞争日益激烈的市场环境。本文就我国成本管理的一些问题，最后提出了解决这些问题的多项措施，加强成本管理。关键词成本管理管理措施在市场经济条件下，随着全球经济一体化的发展，市场竞争日趋激烈，企业利润空间缩小。在这种情况下，业务成本的高低水平，直接决定企业的盈利能力和竞争实力的大小。因此，加强企业成本管理业务已经成为一个生存和发展的必然选择。首先，我们来看英国企业成本管理的现实分析。成本管理在我国经过多年的发展，取得了许多成就，但现在面临着一个新的环境，中国的成本管理也暴露出一些新问题，主要表现在以下几个方面（一）成本背后的管理理念英国企业的成本管理观念落后是普遍的现象，主要表现在成本管理的范围、目的、手段和时间的偏差方面。许多企业或其他相关企业和相关领域将使成本管理费用的范围限制在企业内部甚至生产过程中。我们供应方面，例如，做生意，最重要的动机之一是产品成本的价格供应。作为供应方的产品，它的价格是成本加利润，这是企业自身的成本价格的供应方形式。然而，一些企业的供应方有太多的压价，成为高额利润的来源，而不考虑对方的利益，造成供应方隐瞒自己的真实成本，变相提高价格。采购成本的增加，从而增加商品成本，使商品竞争力较弱。从成本管理的目的来看，许多企业局限于降低成本，但较少从成本效益的降低来着手，主要依靠储蓄成效方面来实现的，不能合乎成本效益。传统的成本管理目的已经减少，以降低成本，节约成本为基本手段。从成本管理的角度来分析这一目标成本管理，不难发现，成本降低是有条件和限制的，在某些情况下，成本控制可能导致产品质量和企业效益下滑。此外，绝大多数企业在成本管理也都缺乏整体观念，大多数公司都有一个共同的现象，那就是，依靠财务人员进行管理成本。在成本管理过程的实施中，一些企业只注重成本核算，一些企业领导只关心财务和成本报表，从而使用报表来管理成本。这种做法虽然减少了成本的一定作用，但归根结底，成本会计或事后控制，没有做到在成本控制和过程控制发生之前，不可替代成本费用管理。（二）成本管理过时首先，一般来看成本管理的方式没有真正形成系统的成本管理方法，从理论上讲，我们已提出建立新的成本管理系统，包括成本预测，成本决策，成本计划，成本会计，成本控制，成本分析等，但如何使这种方法能科学性，系统性地形成一个有机联系，存在着许多问题。其次，从成本管理的具体方法的角度看，根据调查，557的企业使用品种法，有428的企业采用分步法。目前世界上生产的发展趋势为多品种小批量的生产模式，分批法适用于这种生产模式。目前，中国的企业只有62采用这种方法来计算，这表明，在中国的生产组织还比较粗放，重视不够，缺乏消费者的个性。最后，从成本管理工具来看，即使一些企业进入电脑化的阶段，但应用管理模块级的成本不高，许多企业仍然是手工会计。以现代生活的技术和信息来看，这势必制约企业进一步提高成本管理水平，这是很难满足现代成本管理提供的成本信息的及时性，全面性，准确性的要求。（三）成本信息严重失真在英国，有相当数量的企业有成本信息不真实的情况下，这种状况正在恶化。成本信息失真主要是由以下原因引起首先，成本仅在材料，人工，制造费用的环节成为了一个焦点，现代企业的产品开发正在日益增加，却忽略了测试和中间试验和售后服务上与内容相关的投入成本的小群产品，对这些产品不完整的，不正确的评价，在整个生命周期成本效益过程起着非常重要的作用。第二是成本核算方法不当造成的失真。一个高度劳动密集型企业，在过去几年中，简单的假设（即直接人工小时或生产为基础分配间接费用），通常不会严重的引起扭曲产品成本的核算。但在现代制造业环境中，直接劳动成本所占的比例显著下降，而制造成本的比例大幅增加