一、对日美成本管理模式的比较在标准成本管理、责任成本管理等旧成本管理模式日益暴露出不适应现代生产发展的弊端时，当代西方成本管理界各种新的管理思想逐渐兴起。其中形成了两种具有完善的理论体系且在实践中广泛运用的新的成本管理模式———日本的成本企划和欧美的作业? First, the Japanese-US cost management model comparison In the standard cost management, liability cost management and other old cost management models are exposed increasingly incompatible with the shortcomings of the development of modern production, the contemporary Western cost management a variety of new management ideas are gradually emerging. Which formed two kinds of perfect theoretical system and widely used in practice, a new cost management model --- Japan's cost planning and operations in Europe and the United States?