关于印发《管理会计应用指引第305号——生命周期成本法》和《管理会计应用指引第406号——标杆管理》的通知

Core Viewpoint - The article discusses the issuance of two management accounting application guidelines: Lifecycle Costing Method (Guideline No. 305) and Benchmarking Management (Guideline No. 406), aimed at enhancing management accounting practices in organizations [3]. Lifecycle Costing Method (Guideline No. 305) - Lifecycle costing method integrates all costs associated with a product, asset, or labor throughout its lifecycle, enabling comprehensive cost management and decision-making [5]. - The primary goal of applying the lifecycle costing method is to analyze costs across various stages to make informed decisions in product development, pricing, asset allocation, and sustainable development [5]. - This method is particularly applicable in manufacturing, construction, energy, and high-tech industries, where long-term asset management is crucial [5]. - The lifecycle costing method includes various forms such as product lifecycle costing, asset lifecycle costing, labor lifecycle costing, project lifecycle costing, and service lifecycle costing [5]. - Organizations should establish cross-departmental teams to analyze costs and implement strategies for cost control and optimization, ensuring alignment with long-term strategic goals [9]. - Modern information technologies like big data and AI should be integrated into the lifecycle costing framework to enhance data management and cost control [9][10]. - Environmental costs, such as carbon emissions and compliance, should be included in the lifecycle costing model to support ESG objectives [10]. Benchmarking Management (Guideline No. 406) - Benchmarking management involves identifying and comparing with high-performing departments or organizations to analyze competitive advantages and develop improvement strategies [22]. - The main objective of benchmarking is to identify gaps, optimize processes, and enhance management effectiveness to improve core competitiveness [22]. - This method is particularly beneficial for companies seeking to enhance management levels or operational efficiency during transformation phases [22]. - Benchmarking can be categorized into internal and external benchmarking, with further divisions based on competitive relationships and applicability [23]. - Organizations should establish a robust internal information system and external data channels to facilitate timely and accurate data collection for benchmarking [30]. - A feedback and improvement mechanism should be in place to evaluate the effectiveness of benchmarking initiatives and address any issues promptly [31]. - The benchmarking process typically involves selecting benchmark objects, designing indicator systems, data collection, analysis, and developing improvement plans [33].