A Study On Theproblems Related To Activity-Based Costing

With the development of information technique and the economic globalization, the environment and management mode that corporations must face have changed enormously. The competition between corporations have become to the competition of cost. The traditional costing method can't fit the requestment of enterprises already,so Activity-Based Costing Management becomes a valid approach to solve this problem. Activity-Based Costing Management is an integrated management approach based on Activity-Based Costing. It is the combination of Activity accountancy and Activity-Based Costing Management. From 1980s when Activity-Based Costing was brought forward up to now, ABC is accepted by most of the developed countries not only in theory but also in practice, such as America. But in china, not only Activity-Based Costing but also Activity-Based Costing management research is still in the phases of theory research and test.In order to improve companies'capability of fitting the new competition, the researchs of new control model to make these companies develop continually become the sticking point of success. As a new theory of mangement, ABC is widely accepted and cared by governors. The discourse takes ABC as the basic theory, discussing the designs of the fiscal system for our company concretely and home.Form the bringing forth of Activity-Based Costing accountancy, the discourse analyses the Activity-Based Costing process detailedly and puts the idea of Activity-Based Costing Management into the cost management.