研究了高新技术企业的理论基础,并分析了高新技术企业全流程成本管理（各流程成本具有关联性,上游成本对下游成本具有放大性）、双向控制成本扩张管理（加法评价法和减法评价法）、冰山理论的非财务收益成本管理、产品生命周期成本管理和战略管理,提出了适宜于高新技术企业的战略成本管理和ABC-EVA集成成本系统管理的措施。%This paper studies the basic theory of high-tech enterprise,and analyzes the whole flow of high-tech enterprise cost management,two-way control expansion cost management,the iceberg theory cost management,life cycle of product cost management and strategic management.Finally,this paper proposes approaches to establish the strategic cost management and ABC-EVA integrated cost system management for high and new technology enterprise.
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