Job Management Infrastructure Cost Control

The traditional cost management systems have developed with the change of social economic environment , the organization of enterprises and the theory of management ,they are products of history , which leads to their historical limits .As the main part of cost management system , traditional cost control methods have been found many shortcomings with time passing , and result in the inefficiency of cost control . Activity-management-based Cost Control ( abbreviated to AMBCC ) is a new method that appropriate to the high risky environment enterprises face , the flexible production in terms of customers' requirement and the highly automatic manufacturing , it develops the control theory and the control object, which makes the cost control more efficient. To a high degree, AMBCC also avoids the inefficiency of traditional cost control methods .This paper is based on the theory of Activity Management , it makes a study of the basic and practical theory of AMBCC , the characteristic of AMBCC , how the managers use AMBCC to control cost more effectively and gain a cost advantage over their competitors . At the last part of the paper , there are considerations for the cost management system that appropriates to the new environment.