[原创]Four Milestones of Cost Management Technologies in the Modern History

In summary, there are four milestones for the development of cost management technologies in the modern history as follows:

1) Cost accounting for the product costing, caused by the Industrial Revolution occurred in England from the mid-eighteenth to the mid-nineteenth centuries;

2) Standard cost for the product cost controlling, emerged from Ford and Taylor’s standardized production system in the early 1920s;

3) Activity-based costing and management (ABC/M) for the improvement of product costing and controlling against overheads through their activity costs, suggested by the accounting authorities such as Cooper and Kaplan since 1980s;

4) Cost System Standard (CSS) for the costing and management of multiple cost objects: product, quality, efficiency, capital, human resource, customer, risk, safety, environment protection. CSS has been  innovated independently by Lin Jun from China since the year of 2001. Cost system under CSS plays an important role in the true total cost management and the continuously improvement of procurement cost in supply chain.

 

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