The Strategic Activity-Based Costing Management Base On Value Chain Accounting

Along with the development of economic globalization and IT, the managementenvironment and the management modes that enterprises face took place huge variety.For the enterprises, the target of management changed from maximizing the selfinterest to maximizing the whole value chain' interest. The traditional cost methodalready can't adapt the request of the enterprises and Activity-Based CostingManagement becomes valid path. Activity-Based Costing Management is anintegrated management approach that is based on the Activity-Based Costing,Activity-Based Accounting and Activity-Based Management. The StrategicActivity-Based Costing Management is an important part of the Activity-BasedCosting Management. Its function is at the foundation of the Activity-Based Costing,making Activities effect to the earnings, and raising the competition ability of theenterprise at the time of declining cost. In 1980s, Activity-Based Costing was broughtforward. At present ABC is accepted by most developed country not only in theorybut also in practice, such as America. But the theory is just being introduced andtested in some enterprises in China.In recent years, accountancy's theories field in China put forward the ValueChain Accounting's concept, which makes the Value Chain theory and Accountingcombined. Value Chain Accounting is to the important breakthrough of the theories oftraditional accountancy, and provides the theories foundation for the combination ofthe Value Chain Analysis and the Activity-Based Costing. On the base of Value ChainAccounting, we re-set up and enrich the Activity-Based Costing Management, whichis meaning for the study and application of Activity-Based Costing Management inchina. It also will raise the competition ability of the Chinese enterprises in the world.On the theories foundation of Value Chain Accounting, the article elaborated theprinciple and carrying out method of The Strategic Activity-Based CostingManagement, and re-set up it from the two aspects of space degree of latitude andtime degree of latitude, managing to provide for the manager more completely,multi-layer information, special for cost information. The article tries to attain thequalitative analysis and quantitative analysis to combine effectively, trying to makethe research result have the prospect.