Research On Activity-Based Costing Based On Value Chain Management

With the competition model change from single enterprise to value chain, the concerned extension, object and emphases of ABC should be extended. The thesis first reviews the bring forward and development of tradition ABC, then propounds an idea that the Activity-Based Costing should integrate with VCM. Based on this idea, the thesis thinks over the concerned extension, object and emphases of ABC. The article reviews and appraises some models of cost-driver optimize theory, and advances the viewpoint that double dimensions of activity. Based on this viewpoint, this thesis ameliorates the cost-driver combination substitute model of Carsten.As an effective tool to optimize Value Chain, ABC is the emphases of this thesis. The analysis on cost-driver is the key to Activity Analysis. So the forth part of this article reviews and estimates the Cost-driver Optimization Theory, Based on the idea of ABC integrate with VCM, this article discusses the essential and feasibility of activity combination during the VCM and costing. At the same time, this combination will bring the costing problem. To solve this problem, this thesis advances the concept of"combination matrix"and a costing model which can compute the cost after activity combination. The costing model separate discusses single substitute and combination substitute.When take into account the two models, we will think out the cost-driver optimize model is the premise and base of the costing model. For the costing model can compute the cost but can not point out which activity should be eliminated, corresponding the cost-driver optimize model can solve this problem. Because the same of Value Chain and Activity Chain in essence, it will works better when we apply the two models into VCM.