How to grasp these new characteristics and carry on the improvement of management theory is a new subject studied in cost management at present.
如何把握这些新特点并籍此进行成本管理理论与方法的改进，是目前成本管理研究的一个新课题。
As a result, the cost classification should not only satisfy the needs of theory research, but also meets the needs of enterprises to carry out different strategic management.
因而，成本的分类既要满足理论研究的需要，同时也应满足企业实施不同战略管理的需要。
This thesis is from three following ways mainly, how to use modern Cost control theory to carry on the deep discussion on enterprises of our country.
本文主要从三个方面，就我国企业如何应用现代企业成本控制理论进行了探讨。
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