This paper,firstly,analyzes the features of retirement costs,and then retrospects the development history of the recognition and measurement of retirement costs to conclude the accounting treatment about it.

This paper first presents the principle and approach of resource flow cost accounting,then Focuses on analyzing the differences between resource flow cost accounting and standard cost accounting,environmental cost accounting as well as waste cost accounting,points out its advantages and proposes a decision method of controlling cost called PDCA.

The cost in product all-life-cycle should mainly include three parts of product cost, customer cost and band cost.

Study on Product Cost Control and Optimization in Product Design;

Through analyzing the product cost of phosphorous fertilizer,construction model for large size phosphorous fertilizer production base is discussed.

Predicted cost control as a comprehensive scientific management means of enterprise attaining benefit goal plays important role in reducing product cost and increasing product market competitiveness.

Through the analysis of the cost of products in traditional meaning,the way for reducing cost of products has been studied.