Therefore, it is one of the important issues in modern enterprise management to strengthen quality cost management, conduct quality cost accounting, reduce the cost to the minimum while improving product or service quality and meeting the needs of customers, and seek for the best quality level with the reconciliation between quality and cost.

This paper claims that cost check-up methods should adapt certain economy environment and analyze the applied environment of manufacturing cost methods and assignment cost methods from manufacturing technology environment, management environment, information-dealing technology, the influence of cost information quality upon the enterprise and the employees qualities that two methods need.