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《Contemporary Finance & Economics》 2006-01
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A Research on the Cost Management of High-tech Enterprises Based on Fictitious Profit

GONG Dai-hua(Jiangxi University of Finance &Economics,Nanchang 330013,China)  
High-tech products are featured by high investment,high economic return,high risks,and high degree of uncertainty.A most effective way to reduce the cost of high-products is to pursue constant innovation through the cycle of designing-manufacturing-maintaining,which can make the cost relevant,and magnified;thus,the cost of the whole process should be examined systematically.The development cost,market cost and the economic return are linked in a non-linear way and are characterized by increasing marginal benefit,which then gives rise to the expansive cost.The underlying concept almost runs counter to the conventional cost management theory.Sustainable development requires businesses to pursue varied goals such as profit,high technology,and high quality.How to assess the non-financial benefit in a reasonable way and control the cost is a hard nut in cost management.This paper therefore proposes a new approach to establish the cost management for high-tech business via fictitious profit.
【CateGory Index】: F275.3
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