The Research Of Modern Cost Control On The Combination Of Activity-based Costing Management And Cost Design

With the change of inside and outside circumstances of corporation, more and more defects in the traditional cost control are found in practice, and can't suit new economy environment. Activity -based Costing Management and Cost Design are theories of modern cost management developing with the evolution of modem enterprise environment. Although each of them has different origins and application fields, they still have many common aspects, and they can contrast and supplement mutually. The feasibility and advantages of the Combination Of Activity -based Costing Management and Cost Design are analyzed through contrasting and evaluating Activity -based Costing Management and Cost Design. And then a new cost control architecture is established by combining Activity -based Costing Management with Cost Design based on enterprise operation flow.After market economy system has established gradually and china join in WTO, cost problem has become an important problem influencing corporation competition ability and development potential. So cost control is regarded more and more importantly in corporation management. On the base of occidental advanced theories, we hope the combination research can improve cost control level of china corporation and win competition predominance through cost predominance.