Research On ABC And The Possibility Of Application Of ABC In The Manufacturing Enterprise Of China

Since 1980's , under the background of rapid development of science and technology ,fast change of economic conditions, increasing fury of global competition , Activity-Based costing(ABC) has got great evolvement in the western development countries .On the advanced method of cost calculating and cost management, the enterprise of China has known a little , and the enterprise practicing it is rare. Depending on the research of ABC and AAM , the author's aim is offering a reference for the application of our manufacture enterprises .First , the dissertation suggests that ABC , as a advanced calculation method , is in efforts to make up the disadvantage of the traditional all-cost method, after that, the article analyzes the important concept and the counting route of ABC , and provides the method of distributing cost for more stages . Second, Contacting with the fact, the author studies AAM with the model of resource driving analysis—activity driving analysis-multiple activity analysis-activity improvement .Third ,the author multiply analyses ABC and AAM .after that , the author pays more attention to three normal decision in enterprise—sale decision .offer decision and product price decision , and builds the analysis model and makes a study of the fact .Finally, with the experience of the western countries and Hongkong , the article analyses the difficulty and possibility on implementing ABC in manufacturing enterprise of China , and suggests the key on implementing ABC in manufacturing enterprise of China.Ii is expected that managers in our country will know more about ABC and ABM , understand further the advantages of ABC and ABM over the traditional cost accounting , and get some good idea on how to implement it through this dissertation.