| As China enters into the WTO and the forming of the globalized market, the competitions among the aluminum electrolysis enterprises are becoming more and more fierce. In order to adapt to the more and more refined, capricious market, and meet to the diversified demands of the customers, the enterprises of aluminum electrolysis must try their best to reduce their own costs while they finish other activities.Activity based-Costing (ABC) is a new cost-managing theory, and control of Activity based-Costing is a new method of cost control that is based on the ABC. F irst of all, the thesis introduces the keystones of the ABC, and then it designs the control of ABC model of the aluminum electrolysis enterprises with the methods of object management, operation management, information feedback and tracing of responsibility. The main contents of the model is to compartmentalize operation centers based on the operational analysis of the aluminum electrolysis enterprises and the analysis of value-added activity, and make cost accounting according to the main principles of ABC; establish the activity target cost of the corporation according to the market information, and calculate the real cost of the operation centers; compare the two kinds of cost and do performance appraisal to each operation center, then feed back the results to correlative departments and operation centers to provide basis of the further cost control. The thesis develops "The System of Activity Cost Accounting and Control of the Aluminum Electrolysis Enterprises" based on the theoretical analysis. At last, the thesis makes use of the theories and methods of Activity based-Costing to analyze the Mount Tai Company of Aluminum and Electric, and make the practical quantity and feasibility research.The Activity based-Costing of Aluminum Electrolysis enterprises that is investigated in this paper has fetched up the lacuna of Aluminum Electrolysis Industry, so it has clear practical and social significance.
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