摘要:成本管理是现代企业管理的重要组成部分，科学而系统的成本管理对于促进企业增产节支，提高企业的整体管理水平具有重要意义。本文以江苏云意电气股份有限公司为例，借鉴现代成本管理的相关理论，综合运用案例分析法、文献分析法和比较分析法，探寻了该公司在日常经营各个环节的成本管理中存在的问题，诸如：全员参与成本控制的意识不强，研发费用的投入与其高新技术企业的内在特征不相符，间接费用的分配标准过于单一等。结合其高新技术企业的特点，提出相应的优化措施，首先要增强全员参与成本控制的观念；其次以价值链管理为依托，引入全面成本管理理念，强化企业在研发阶段、生产制造阶段、销售和售后服务阶段的成本管理；最后从价值链分析视角，引入作业成本法以提高成本信息质量。

关键词 高新技术企业；成本管理；成本控制；成本信息

Abstract:As an essential part of enterprise management, cost management plays an important role in improving the management level of high-tech enterprise. Learning from related theories, comprehensively employing the case analysis methodology, literature analysis methodology and comparative analysis methodology, the paper explores main problems exist in the daily operation of Jiangsu Yunyi Electric Co., Ltd. Personnel are lack of the awareness to participate into the cost control; The investment of R&D isn’t in accord with the feature of a high-tech enterprise; The single standard to allocate indirect expenses. Consequently, corresponding measures are put forward aimed at perfecting the management of cost: First of all, the concept of active-control should be established among the personnel; Secondly, the enterprise should introduce the comprehensive cost management idea from the perspective of value chain analysis and put it into practice in the R&D, purchasing, manufacturing, marketing and customer service stage; Finally, Activity-based costing method can be introduced to improve the quality of cost information.　

Keywords  High-tech enterprise  Cost management  Cost control  Cost information