For the cost reduction and the structure reform of enterprises and the government, to grasp Cost Drivers structurally and What-If searches on models are indispensable. However, by current theories, minute causal relation between multiple Non-monetary activities and Cost are difficult to be traced, therefore there exist important blank areas in building models for future oriented management and planning system. Principles, the writer pursued with developments, should be evolved on the huge Table-Group-Technology (sophisticated structure matrix). Then inter-disciplinary systematizing technologies as the 21st century, covering the economy, the production, the energy, and the environment: MFCA, should be provided.
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