| As the standard form of production in industry society, enterprises have existed and been developing for about two centuries. Compared with its predecessor two hundred years ago, modem enterprise makes a world of difference, but one thing has never been changed, that is enterprises must get deminant position in intense competition in market, otherwise, they can not survive and develop. With the coming of information and knowledge economy times, rapidly changing markets bring unprecedented challenges and opportunities for nowadays enterprises.Each new time means some ideas and modes will be sifted out, meanwhile, others will spring up. The innovation in management is not developed independently but established on the technology of each industry revolution. Since separated from pure production, management becomes a new large system which includes product management. Its administration idea and fashion innovation have incessantly been developing with technology revolution.With the rapid developement of high Thechnology and great changes of the social economic circumstances,a new management system is accordingly created, shaking off the yoke of the traditional management notions. It is under such a historical background that this thesis construct a new management system,i.g. Activity Based Management System (ABMS) ,a theoretical adjustment to the revolution of enterprise management.After a thorough study of the foundamental theory, this paper first gives a defination of Activity Based Management (ABM) ,and outlines a framework of the new theory of ABMS, which is based on the application of high technology in production, technically supported by Computer Integrated Manufacturing System (CIMS), started with the change of new enterprise viewpoint, centered or activity cost management, and controlled by activity budget management. All these factors interplays one another,and as a result,the strategic goal of enterprises is achieved through activity cost calculation,JIT( just in time) and TQM (total quality management) .Knowing that the improvement of the efficiency of ABM is technically basedon that of information system, this paper analyseses the technical support------CIMS,and also its causes and elements. New problems in the formation of CIMSare pointed out in this paper,too. Both construction of ABMS under technical circumstances and adaptation of the mode of AMS for CIMS also be discussed in it.Activity Based Costing Management (ABCM) is the core of activity management. This paper theoretically elaborates ABCM,holding that the mode of ABCM is a new BPA, which is not only of very wide application, but also intensive in the estimation of activity and activity cost. These arguements furthermore reveals the functional place of ABCM,by which the three strategies of enterprise are carried out,in ABMS.Activity Based Costing (ABC) is the media in the conbination of ABCM and the new ABMS. After a survey and evaluation of ABC, this paper standardices the operating programme and constructs the calculation mode of the activity cost by positive analysis.Activity budget is a scientific controlling method in ABMS. This paper elaborates the close relationship between activity budget and ABMS in the aspects of ABCM and the evaluation of the achievements, with a new study on the budget variance of the indirect overhead faced by activity budget.JIT and TQM is the prerequisite of the operation of ABMS. This paper expounds the controlling system of JIT, the close relationship between the JIT and ABM, the position and function of JIT in ABMS, laying an emphasis or the application , position and function of TQM in the improvement of activity cost control and on the positive analysis of the time,and cost control.Finally, after an analysis about the construction of enterprises soft environment i.g. their principles, organizations, encouraging mechanism, culture construction and information exchanging, in ABM, this paper also discusses the consolidation and cooperation of all forces of enterprises, which are...
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