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1、Ontraditionalcostmanagementandstrategiccostmanagement[Abstract]Withtheinformationageandthemodernhigh-techboom,anincreasinglycompetitivemarket,companiesinwhichthebusinessenvironmentandmarketenvironmenthaschangeddramatically,companiesarefacingfiercecompet
2、ition.Enterprisesaretocompeteformarketandsurvivalanddevelopment,itmustbemanagementactivitiestoastrategiclevel,theformationoftheconceptofstrategyandstrategicmanagement.Costmanagementisanimportantpartofstrategicmanagement,thetraditionalcostmanagementmodel
3、becauseofitsinherentnatureandlimitationsoftheincreasinglynarrowVietnamunabletoadapttonewchangesintheenvironment,andthustoenhancethecorecompetitivenessofenterprisesasthegoalofstrategiccostmanagementthinkingevenmoreimportanceinmodernbusiness,andfurtherapp
4、liedtomodernenterprises,tobetterachievebusinessandstrategicdevelopmentgoals,enhancetheircompetitiveness.10[Keywords:]traditionalcostmanagement,strategiccostmanagement,costmanagementadvantagesofthetraditionalbeginningoftheuseofcostinformationforlateranal
5、ysisofthisprocesswasratherlong,beforetheIndustrialRevolution,businessandaccountingrecordsaremainlyinter-enterprisebusinessintheindustrialrevolution,withtheadventofmassproductionandoperationenterprisesinordertoreducethecostperunitofproductresources,while
6、payingattentiontothecostofinformationgeneration,thecostrecordsandgeneralaccountingrecordstogether,thererecord-typecostAccounting,ontheotherhandstartedtousecostinformationontheinternalmanagementandproductionworkersinjobperformanceevaluation.Then,tocontro
7、lcostsisamattermainly.1911accountantCarterHarrisonwasthefirsttimetheUnitedStatestodesignacompleteThestandardcostaccountingsystem.Sincethen,thestandardcostaccountingareoutoftheexperimentalstageandintotheimplementationphaseandlater,developedtocontrolcosts
8、inordertoadvancethemainWiththerapiddevelopmentofscienceand10technology,theincreasingscaleofenterprise,themarketisextremelycompetitiveInordertoadapttotheemergenceofnewsocialandeconomicsituation,considertheobjectiverequirementsofmo
