1、大連理工大學碩士學位論文中國成本管理新模式研究姓名：金(羽中)申請學位級別：碩士專業(yè)：工商管理技術(shù)經(jīng)濟及管理指導教師：欒慶偉20000301大連理工大學碩士論文TheTopicofThesisforMasterDegree：StudyontheNewModeofCostManagementofChinaMajor：TechnicalEconomicsTutor：ProfessorLuanQingweiStudent：JinChongAb

2、stractTheCOStmanagementsystemnowusedinChinaplayedanimportantroleinhelpingcompaniesmakingcostcontrol，decreasingproductcostandimprovingcompanies’abilityofcompetitionButwiththechangeofcompetitiveenvironmentandsocialdemandal

3、sowitlltheimprovementofmodemhightechthetraditionalcostmanagementCannotmeettheneedinmodemsocialcompetitionFromthisviewthethesis，whichiSbasedonthetheoriesandexperiencesofcostmanagementofworld’Sdevelopedcountriesandcombined

4、withthepracticeofcostmanagementofChinaproposesthenewmodeofcostmanagementinmoderncompetitionThethesisiscomposedofsixparts：Thefirstpartdiscussesthechangeofbusinessenvironmentsofcompaniesandtheimpactontraditionalcostmanagem

5、entbythat；ThesecondpartshOWSthemainmethodsofCOstmanagementintheworldandmakesabriefcomparisonamongthem；Thethirdpartintroducesthemainfra／lieofthenewmodeofcostmanagement；Theforthandfifthpartsarethekeystonesin血et11esiswhicho

6、utlinethenewmodeofcostmanagementfromthepointsofthenewmodeofcostingandthenewmodeofCOstcontrol；The1astpartgivesanevaluationonthenewmodeofcostmanagementandmakesflpredictiveanalysisonitabouttheapplicationprospectinChinapreli