Cost Management Model Is A Comparative Study

There are six parts in the thesis. By mean of systematic classified researches and comparison researches from several points of view, the key points on the theory and application of the typical cost management modes in the world are expected to be summarized, in order to offer valuable reference material.The first part is the exordium, which illustrates why to choose this research field, the target and the point of the researches and the research situation both inside and outside China.From the second part to the fourth part there are the detailed and systematic researches on the three typical cost management modes. They are, Traditional Cost Management Mode, Activity-Based Cost Management Mode and Target Costing Mode. The researches include the systematic illustration on the generation background, historical development, theory basis and application of every cost management mode.The fifth part is a key part in the thesis. It makes some comparison researches on the basis of the summarization and deep researches of its former three parts. In this part, people can see clearly the the management width and keys, the characters of calculation methods and control methods, the differences and relations between the application conditions of the three cost management modes. Also, the part makes base for the next part.The sixth part is the valuation and analysis of the three cost management modes. It is also a key part of the thesis. After the systematic researches of the fifth part, this part makes systematic valuation and analysis of the advantages, limitations, properties and some realistic problems of the cost management modes.