Activity-based Cost Management Under The Mode Of Modern Operations Management

Under the modem operations mode the cost information provided by the traditional cost management is tortured. A adopting the theory and method of Activity-Based Cost Management (ABCM), this thesis reconstructs the work value analysis and work flow analysis in the upper and down flow process of manufacturing industry and puts forward a Multi-Products Operations Decisions Model. The whole thesis consists of six chapters: Preface: Introduction to the background, goal as well as studying focus and methods of this paper. Chapter One: Cost management under the new circumstance. Analysis on the limit to traditional Cost Management theory; introduction the new theory and method of CM. its studying category is included. Chapter Two: Activity-Based Cost Management (ABCM). The basic conception and method of ABCM is illustrated; a detailed study towards manufacturers 揂ctivity Chain?and framework of Activity Cost Curve is given. Chapter Three: Activity-Based Cost Management at the R&D stage. Reclassification to R&D work flow process, on the basis of which, frame optimization and technical enhancement is studied. Chapter Four: Activity-Based Cost Management at the marketing stage. Make out the application range and contents of AI3CM at this stage; use the Integrated Appraising Method to evaluate and improve the added value of the sales activity. Chapter Five: Activity-Based Costing in the operation application. Integrate the ABCM and Mixed Integer programming to advance a Multi-Products Operations Decisions Model. Thereafter optimize the ABC calculation. Chapter Six: Prospect for the application of ABCM in China抯 manufacturing industry. Analyze the existing problems in ABCM of manufacturing industry, point out the sufficiency and necessity of its application. An outlook to ABCM application in manufacturing industry is given. A conclusion is given at the end of this thesis.