Study On ABCM And Its Application

In the 21st century, the society has changed from industry society to the knowledge economy society, and the information revolution represented by the computer technique, Communications technique and Internet technique is the core of the society. It has brought a lot of influences to people life, including the modern management theory, management concept and management technique. In this background, the ABC came into being, and it was a new enterprise management theory and method, which was applied firstly in the western advanced manufacture enterprises in 1980s. By now, the applied research about ABC is new in our country, but as an cost management model, there is little research on its function to enterprise controlling and decision. Therefore, it is very urgent to study its action to controlling and decision.Applying the standard study and case analysis, this paper studied the ABCM by comparing the differences between the traditional cost management and the ABC management. On the basis of the introduction to the theory of ABC, by combining the Xi'an Transformer factory this paper made a further study in the following aspects, one is that the ABC offers the correct cost information for the cost calculation of Xi'an Transformer factory, the other is that how to exert the function of ABCM to the decision making. The ideas of the author are as foliowings, firstly, the foreground of ABC will be broaderand broader, secondly, when using this method, the enterprise must combine the practical condition, thirdly, it will be very meaning to make the ABCM play a controlling and decision function very well in the enterprise operation and management.Restricted by the information and the study standard of the author, this paper has some shortcomings. Please criticize it and give me some advises, and I will be very grateful.