Product costing contains two kinds of methods,namely complete cost method and change cost method.

The variable cost method and complete cost method have advantages and disadvantages respectively.

The variable cost law and the complete cost law are two different cost accounting methods,and they have the different characteristics and the concrete calculation method,but the net profit may actually transform mutually under two kind of cost law calculates.

This paper puts forward some countermeasures for improving manufacture cost law by adopting the idea of complete cost law.

This paper discusses the competitive ability of projects from four different aspects, which are ag-gregate balante and target market , full cost of product, competitive strategy, economic evaluation andcompetitive ability analysis.

On the basis of traditional cost-benefit measure,we constructed full cost theory of aquaculture for the first time by systems analysis and environmental economics theory,according to the industry character of aquaculture.

According to related accounting regulations of China, companies calculate cost on basis of manufacturing cost, but actually, some companies also calculate full cost and variable cost in order to improve cost management.

Based on cost requirement of scientized mining which is safety,environment protection,sustainable development,technology and the valuation of resource,total cost system was constructed which contains resource cost,safety cost,environment cost,development cost and product cost.

Considering water resources′ characters of recycling and finity,complete cost authorization is put forward in this paper,and water pricing model is studied accordingly.