Then it put forward the mode of the cost duty flow management , establish its general frame and give the fundamental , means and methods of the model based its theory in order to the simulation executive and supervise arbitrage of the cost duty 然后基于成本責任流管理理論提出了成本責任流管理模式,建立起成本責任流管理模式的一般框架,提出了實施該模式的原則、工具和方法,以期支持對成本責任的模擬執(zhí)行和監(jiān)督仲裁。