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Abstract: According to the surveys on the present situations of the
traditional cost design and product cost management, the connotation of
the industry cost technology, the new concepts of the industry cost
design and cost technology are proposed. The backgrounds of forming cost
design theory in manufacture industry and the application of cost design
methods during the last 10 years in China are comprehensively described.
The Development trends and the key tasks in future industry cost design
are systematically analyzed.
Key words: Industry cost design Cost technology Developmint
trends
CLC No: TH122
F403.7
Received
20040906, received in revised form 20050119
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