The rudimentary cost accounting methods were set up for an organization¡¦s internal planning and controlling, its main function is to provide managers with information of program-control, product cost calculation and performance assessment. At that time, cost-management system had not been affected by external accounting statement.Follow the organization¡¦s growth and expansion,the relationship of external investors and government between businesses is becoming much more closer, the method,that lead to external audit and accounting statement became more important and even supersede the function of old accounting methods. The current costing methods used by ordinary enterprises are traditional ones ,which emphasizing on writing accounting statement, that could not provide managers with real-time and useful management information. After 1980, however, some scholars began to notice these problems and announced new cost accounting methods to solve defects of traditional accounting .On the base of traditional job costing, process costing, standard costing, new accounting ABC and target costing development, this study is to redesign an integrated costing system to meet three major targets---editing financial statement, providing related information about program-control and assessing product cost. According to the research design, to compare advantages and disadvantages of all costing methods firstly ;and then ,take the job costing, process costing and ABC as the actual costing on one hand, and take the standard costing and target costing are as estimated costing on the other hand. And to co-operate costing skills, such as AIS, responsibility center, pricing assignment and balanced scorecard ,integrating these two dimension to form an integrated strategic costing management. Applying this system into a case company can not only assess cost more accurate but also get cost-difference analysis of operation center and usage of company¡¦s resources. In hence, that can satisfy a manager¡¦s information demand, and good for exception management and performance assement.