Cost Management Model

The cost management system now used in China played an important role in helping companies making cost control, decreasing product cost and improving companies ability of competition. But with the change of competitive environment and social demand, also with the improvement of modem high-tech, the traditional cost management can not meet the need in modem social competition.From this view, the thesis, which is based on the theories and experiences of cost management of world抯 developed countries and combined with the practice of cost management of China, proposes the new mode of cost management in modem competition. The thesis is composed of six parts:The first part discusses the change of business environments of companies and the impact on traditional cost management by that;The second part shows the main methods of cost management in the world and makes a brief comparison among them;The third part introduces the main frame of the new mode of cost management;The forth and fifth parts are the keystones in the thesis, which outline the new mode of cost management from the points of the new mode of costing and the new mode of cost control;The fast part gives an eva~Iuation on the new mode of cost management and makes a predictive analysis on it about the application prospect in China preliminarily.