With the development of costing management theory and the continually perfect of BSC as a performance evaluation method and also as a strategic management tool, research on evaluation of costing management performance will lead to a new way. The paper proposes a new way to evaluate costing management performance:on the strategic layer, use BSC to find the critical success factors ;on the operational layer, deduce from the decision-making oriented factors; then synthesize the two to fix on the key performanc...