Under the current cost management mode, the bank almost can't compute the cost of the products or service accurately.

在现行的成本管理模式下几乎不能准确地计算银行服务和产品的成本和收益。

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So changing tradition cost management mode, introducing new cost management idea, analysis method and tool have become very necessary.

改变传统成本管理模式，引入新的成本管理思路、分析方法和工具已非常必要。

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The mode proposed is not only a kind of cost management thinking, but also a new kind of cost management mode supporting Lean improvement, which has certain applied value.

文章所提出的精益改善绩效评价模式和方法不仅是一种成本管理理念，也是一种支持精益改善的新型成本管理模式，具有较强的实用性。

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