Operations Management In Manufacturing Enterprises

The cost information provided by traditional cost management system is torturous in modern manufacturing industry. A adopting the theory and method of Activity-Based Cost Management, this thesis illustrated and studied how to construct Activity-Based Cost model and Activity-Based Management system in modern manufacturing industry. Furthermore, this thesis also analyzed actual cost management situation of my company and bottleneck we got during we realized Activity-Based Management as well as the countermeasure proposal or solution.The whole thesis consists of 4 chapters:Preface:Introduction to the background, goal and innovative content of this thesis.Chapter One:Developing Course of Cost Management Theory and Practice. Analysis on the limit to traditional Cost Management theory; introduction the coming background of Activity-Based Management. Its studying survey is included.Chapter Two:Fundamental of ABM and its appliance in manufacturing industry. Some concepts of ABC are illustrated in this chapter as well as method and model of ABM. Analysis and studying towards manufactures "Activity Chain" and framework of Activity Cost Curve is given.Chapter Three::Construction of ABM in Hoermann company. As analysis of production specialty, cost framework and management situation, the positive conclusion that the company is necessary and with basic condition to realize ABM is gotten. How to construct ABC and ABM in the company is illustrated.Chapter Four:Bottleneck and countermeasure proposal of appliance of ABM in the company. Considering the management bottleneck during we realized ABM in the company, the countermeasure proposal and solution is given.A conclusion is given at the end of this thesis.