求翻译：随着管理理论和实践的发展,成本管理得到了长足的发展,形成了许多新的领域如基于产品生命周期的成本管理理论。消费观念日益理性化，产品的生命周期与产品的生命成本密切相关，潜在地成为消费者选择产品，比较价格时的重要因素。产品生命周期管理理论就是将这一关键点纳入研究领域，它将产品生命周期与成本管理相结合，考虑了生产者的制造成本和消费者的使用成本以及废弃成本，能使企业从不同的角度进行成本管理，保持竞争优势。这一理论的实践也将节约社会资源，提高资源利用率。它打破了传统成本管理的僵化格局，综合考虑有形无形成本，扩展研究思路，因此它被视作为成本管理领域的创新。是什么意思？

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Along with the management theory and the practice development, the cost management obtained the considerable development, has formed many new domains like based on the product life cycle cost management theory.The expense idea rationalizes day by day, the product life cycle and the product life cost

With the development of management theory and practices, cost management is a significant development, forming a number of new areas such as cost management based on product life-cycle theory. The idea of rationalization of consumption, is closely related to product life cycle and product life costs

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