Study On Integrated Application Of Activity-Based Costing Management

With the entry to WTO, enterprises are facing both domestic and international competitions, which result in more intense market challenges. In order to gain advantages and favorable positions in the market, the enterprises are in great need of more advanced management and the enhancement of their own competitive abilities. In this dissertation, the integrated application system of Activity-based Costing Management (ABCM) is thoroughly studied, with the purposes of applying this advanced management system and method to enterprises, promoting the intensification of the management in the enterprises. This study has theoretical and practical significance in the development of modern management.The dissertation first made a comprehensive summary of the relative theories in the integrated application system of Activity-based Costing Management (ABCM); defined the concept of Activity-based Costing Management (ABCM), stated the related thoughts in economic responsibilities evaluation. On the basis of clarifying the concepts of Advanced Manufacturing Technology (AMT), the analysis and classification of AMT are made, together with the analysis and discussion of theories of price decision-making.This dissertation discussed the conditions of setting up the application system of Activity-based Costing Management (ABCM), that is, Business Process Reengineering(BPR), or Activity-Based Costing assessment. Basing on the construction of advanced Activity-Based Costing assessment modeling system, the system with application modules is presented, which consists of three subsystems: economic responsibilities evaluation; the choice of Advanced Manufacturing Technology, and auxiliary pricing. In this case, the application system of Activity-based Costing Management (ABCM) is complemented.The above-mentioned three subsystems are intensively discussed. In the study of economic responsibilities evaluation, the system of enterprise economic responsibilities evaluation is constructed on the basis of ABCM. Thecomprehensive assessment on performance and the prediction of economic profits are made, using the method of fuzzy comprehensive evaluation. In the study of the choice of Advanced Manufacturing Technology, the AMT choice is made through the methods of activity analysis. While doing economic assessment, the AMT is widely evaluated and verified through the methods of Data Envelopment Analysis (DEA). In the study of the third subsystem, that is, the enterprise auxiliary pricing, the analysis on the present pricing and its weaknesses is first made, followed by the proposals on how to set up pricing system, using the methods of Activity-Based analysis.The activity-based pricing model and product-based pricing model are also proposed, accompanied by its application conditions. The product-based pricing model has already been tested in the pipe-manufacturing workshop of a ship-building plant and the experimental data are analyzed.In the end of the dissertation, the information-integrated model of system is put forth, that is application information system of ABCM (ABCMAIS ) ,using the methods of decision-making system which is the combination of nerve network and expert system. The fundamental designing ideas and system destinations are clearly described with the aim of constructing the whole model. Facilitated by the further analyses of ABCMAIS, the ABCMAIS model which meets the requirements of ABCM theories and practice is complemented. This model comprises seven systems: automatic information acquisition system, data-base system, modeling system, methodology system, knowledge system, induction realizing system and human-machine interaction system. Through the whole dissertation, all the efforts are done in the hope that they will serve as auxiliary decision-making methods with the applications of Activity-Based Costing Management (ABCM) theories into practice.