In recent years, the business's environments have changed and facing the transition era from industrial age to information and communications age. These changes caused by advanced in technology, intimately connected with transportation technology, information and communications technology, and manufacturing technology. These changes tend to revolutionary than evolutionary. There are many changes in various aspects cause the changes of the business's environment, thereabouts changes in management and organization paradigm, market, marketing (e.g. E-Commerce), nature and characteristics of production, the vision, mission, and business strategy, and cost management systems (e.g. in performance evaluation-the balanced scorecard).