如何建立CSO 2000成本控制体系
（九大步骤）
How to Establish CSO 2000 Cost Control System?
(9 steps)
第一步、内部诊断 Step 1: To make internal diagnosis
第二步、确定重要的成本控制对象 Step 2: To define the key cost control objects
第三步、设计多因多果成本核算模型 Step 3: To design the costing pattern based on the relationship of multiple causes and multiple results
3.1 传统成本管理原理的局限性 Limitations of traditional cost management
1.传统成本管理的基础 The basis of traditional cost management
2. 会计标准的局限性 Limitations of the Accounting Standards
3. 传统成本核算模型 Traditional costing method
4. 客观成本运动过程(多因多果) Actual cost moving process
5. 目标成本法局限性 Limitations of target cost method
6. ISO 9000与质量成本核算 ISO 9000 and quality cost
7. 质量成本的核心问题 The nature of quality cost – intangible cost object
3.2 CSO 2000成本控制体系原理 the principle of CSO 2000
1. 产品成本概念：顾客和企业的定义 Concepts of product cost: customer definition and enterprise definition
2. 成本管理对象: 有形和无形成本对象 Cost objects: tangible and intangible
3. 成本控制过程：资源-作业-成本对象 Cost control process:
Resource-Activity-Cost Object
4. 成本核算模型（多因多果）Costing pattern
5. 成本核算模型类别：白箱、黑箱、灰箱 Types of costing pattern: white box, black box, and gray box
6. 成本管理要素：成本动因 Cost Driver
3.3 主要成本对象的界定与及其应用 Major cost objects and their applications
3.3.1 质量成本–构成 Quality cost - category
3.3.1 质量成本两个会计核心问题的回答 the nature of quality cost
3.3.1 质量成本的核算关系 costing pattern for quality cost
3.3.1 质量管理直接材料定义Definition of quality’s bills of materials(BOM)
3.3.1 质量管理直接费用定义 Definition of direct expense of quality cost
3.3.1 质量成本管理的关键绩效指标 KPIs of quality cost management
3.3.2 效率成本–构成 Efficiency cost - category
3.3.2 效率成本–持续改进 Efficiency cost improvement
3.3.2 效率成本管理的关键绩效指标 KPIs of efficiency cost management
3.3.3 销售地区成本–构成和作用 Sales region cost - category
3.3.3 销售地区成本与销售收入的弹性系数 Elastic coefficient of sales income and sales region cost
3.3.3 销售地区成本管理的关键绩效指标 KPIs of sales region cost management
3.3.3 销售地区成本分析 Sales region cost anlysis
3.3.4 风险成本–构成 Risk cost - category
3.3.4 质量成本、效率成本、风险成本对比 Comprison among quality cost, efficiency cost, and risk cost
3.3.5 人力资源成本–构成 Human resource cost - category
3.3.5 人力资源成本–考核 Human resource cost – performance management
3.3.6 资金成本–构成 Capital cost - category
3.3.7 供应商/采购成本 Supplier or purchasing cost
3.3.8 新产品开发成本 R&D cost management
第四步、采集实际数据，按模型输入数据 Step 4: Collecting actual data and input according to the desined csoting pattern
第五步、制定成本控制指标 Step 5: Set up cost standards
第六步、核算实际数据并且进行差异分析写出成本分析报告 Step 6: Cost analysis and reporting
第七步、建立成本控制制度 Step 7: Establishing the cost control rules
第八步、制定面向对象的成本控制方案 Step 8: Design the cost
object-oriented control solution
第九步、体系的持续改进 Step 9: Improvement of CSO 2000 system。