本文借鉴成本企划中的“源流管理”思想,提出了成本管理模式构建的新思路,即“将业务流程看作产品,将对成本的注重加入到业务流程的最初设计中去”,使“源流管理”从产品层面提高到了业务流程层面。本文设计的成本管理模式不再是既有业务流程下的管理方法,而成为以顾客为中心、以重构业务流程为手段、以帮助企业获得“双赢”为最终目的的有利战略工具。 This article draws lessons from the idea of ​​“source flow management” in cost planning and puts forward a new idea of ​​constructing cost management mode, that is, “consider business process as product and add cost focus to the initial design of business process” Management “from the product level to the business process level. The cost management model designed in this paper is no longer a management method under the existing business process, but a favorable strategic tool with the customer as the center and the reconstruction of the business process as means to help enterprises win the ”win-win" as the ultimate goal.