Cost management activities, cost management includes:

Answer]: The relationship between the activity cost method, the operation cost management and the operation management circle is as follows: (1) the analysis objects of the two types of operation cost management and operation management are the same, both are based on the operation of the cluster management, with the operation as the means of control; (2) The analysis methods are the same, which is to use the value chain analysis method, and use the information provided by the activity cost method to study the interconnection of each link in the operation process, find out the non-value-added operations and eliminate them; (3) We are committed to continuous improvement of our value goals.

The differences between activity costing, activity cost management and operation management are as follows: (1) different concepts; (2) the purpose is different; (3) different viewing angles; (4) the focus of analysis is different; (5) The means are different.

Answer: The difference between activity costing, activity costing, and activity management is:

1) Different concepts: The basic idea of activity costing is that "activities consume resources, and products consume operations". Activity cost management is to apply the information provided by the liquid guess job costing to manage the production level, reasonably arrange the sales mix of products or services from the perspective of cost, and find opportunities to change the operation and production process, improve and increase production efficiency.

Operation management is a new concept of management, which has gone beyond the scope of cost information, the concept of operation chain and value chain runs through the whole process and all aspects of business activities, and focuses on product design, timely production system, product quality, customer satisfaction, etc. to improve the management level of enterprises.

2) Different purposes: The purpose of activity costing is to provide enterprises with accurate operation cost information of products, customer services and other cost objects on the basis of activities; The purpose of operation cost management is to reduce or eliminate non-value-added operation activities, reduce costs, and improve overall efficiency; The purpose of operation management is to build a bridge between the operation aggregate and the source of customer demand, to continuously improve and optimize the value chain of the enterprise with the goal of customer satisfaction, to maximize the overall economic value of the enterprise with less resources, and then continuously improve the market competitiveness of the enterprise.

3) Different perspectives: operation costing and operation cost management pay more attention to solving specific problems in operation from a micro and local perspective, and pay attention to the operation level; Operation management stands on the macro and overall perspective of cost management and non-cost management, with a broader vision and a wider range of fields.

4) The focus of analysis is different: the object of job cost management analysis is mainly based on production process analysis, and its method is "business process analysis". In addition to the production process, the focus of operation management analysis is also to analyze the upstream and downstream operation chains such as leading merchants and customers, that is, to analyze the complete operation chain.

5) Different means: the activity costing method focuses on the causes of costs, that is, cost drivers, analyzes operations according to the causal relationship of resource consumption, and strengthens cost management by controlling operations. In fact, activity cost management uses operation chain and value chain analysis as a means to improve performance in the internal cost management of enterprises.

Operation management is comprehensively managed through advanced management concepts and production methods such as product design, just-in-time production system, flexible manufacturing system, and total quality management.

Cost management includes cost planning, cost calculation, cost control and performance evaluation.

Cost management is composed of four contents: cost planning, cost calculation, cost control and performance evaluation. Cost management refers to a series of scientific management behaviors such as cost accounting, cost analysis, cost decision-making and cost control in the production and operation process of an enterprise.

Cost planning is the formulation of cost management strategy, but also the planning of cost management, is the overall grasp of cost management, and provides strategic ideas and overall requirements for specific cost management.

Cost calculation is a special method for collecting the costs and expenses incurred in the process of production and operation according to a certain cost object to determine the total cost and unit cost of each object.

Cost control is the work of ensuring that costs are within the budget estimate. Actual costs are tested against estimates, actual or potential deviations are marked, preparations are made, and measures are given to keep costs in line with targets.

Why is it said that the wide management of operation cost management is the development trend of modern enterprise cost management?

Because activity cost management is a new centralized management method based on activity costing method for the purpose of improving customer value and increasing enterprise profits. Activity cost management is a modern cost-based calculation and management model that meets the requirements of strategic management thinking. It is both an accurate costing system and a tool to improve performance.