成本计量模式和成本管理的发展十分缓慢,经历了大约一百年时间。这期间的发展又大体上分为三个阶段:第一阶段,成本记录与会计账户体系相分离;第二阶段,成本记录与会计账户一体化;第三阶段,从20世纪20年代后,管理会计的出现使成本计量理论得到了长足发展。进入20世纪80年代以后, Cost measurement model and cost management developed very slowly, after about a hundred years. The development during this period is broadly divided into three phases: the first phase, the separation of cost records from the accounting system; the second phase, the integration of cost records and accounting accounts; the third phase, after the 1920s, The emergence of accounting makes the cost measurement theory has been developed by leaps and bounds. After entering the 1980s,