This paper has introduced traditional absorption costing, activity-based costing and theory of constraints.

Comparision of variable costing model with manufacturing costing model;

Research on Recurrent Modeling for Mechanical Product Manufacturing Cost and Application;

Tolerance design plays an important role in product design and affects the manufacturing costs of the product significantly.

The difficulties of battleplan acquistion cost prediction is analyzed,according to the situation of my country,two types of battleplan acquistion cost prediction methods is proposed:acquistion cost prediction by manufacture cost and acquistion cost prediction in terms of similar battlepans.

The project economic evaluation consists of manufacture cost and period expense, which should be evaluated in combination of both the exterior circumstance of the project and the level of the construction technique of the construction enterprise concerned.

A robust synthesis model of manufacture cost considering mechanical errors as random variables is constructed, and its restriction functions is analyzed.

Firstly,this article introduces the research objects of the strategic cost accounting and traditional cost accounting.

However,the traditional costing method no longer meets the requirements of the advanced environment,and it becomes more and more important to spread and apply the Activity-Based Costing and Activity-Based Management.

Activity-based costing is inherited and developed from traditional costing.