STUDY OF INTEGRATED COST MANAGEMENT MODEL BASED ON THE FEEDFORWARD COST CONTROL

摘要

Integrated cost management model based on the feedforwardrncost control is put forward. During the stage of productsrndesigning and developing, estimated costs using WorkrnBreakdown Structures and Activity Based Costingrn(WBS+ABC) is obtained. Then, corrective measure will bernadopted according to the variance between estimated costingrnand target costing. This cost management model, which canrncontrol cost dynamically and wholly, will be benefit for thernstudy of the whole supply chain and the integration betweenrnenterprises.