出版社：Center for Quality, Faculty of Engineering, University of Kragujevac, Serbia
摘要：Corporate cost management is a key prerequisite for successful management, a process of guiding the enterprise from the existing to the particular, desired performance. Traditional cost management systems, based on the use of financial indicators, do not satisfy the needs of modern enterprises. Conventional cost management system is based on standard cost accounting systems information support. It provides cost reduction program, accordingly labor costs reduction methods realized as short term positive effects. Nowadays, a great number of different models have been developed. They have a more complex approach to performance analysis, using both financial and non financial indicators, grouped in a certain number of performance perspectives. The disadvantages of these modern systems can be diminished through their integration, which leads to creating new, integrated cost management systems. That we can see trough integrated software packages who covering almost all aspect of corporate business management.
关键词：Cost Management; Business intelligence software; Activity Based Costing (ABC); Business intelligence; Business Decision Making
