Based On ABC ,the Cost Control Research Of Nitrogen Trifluoride

With the nitrogen trifluoride industry having transferred from monopolistic management to competitive management and the key of enterprise strategy having changed from scale management to performance management in the increasing drastic market, the cost information has become important basis of enterprise administration and decision-making .And the cost superiority has become the core of competition superiority .It is of great necessity to erect a new cost management system since the cost information possessed now by the chemical gas enterprise can`t be seasoned to the requirement.Activity based costing(ABC) is a method that can provide accurate cost information to meet the need of management and decision-making .Activity based management(ABM) is a method the way that processes cost-controlling and management on the basis of the cost information generated by ABC .Activity management is a kind of developed management theory, which is a set constituted by a series of activities that regard the subscribers` demand as the final target.Using the basic ideas of ABC, this paper studied the chemical gas cost and analyzed the activity cost in order to offer the basic method and principle for different managers and attract more attention to the subject so that more study on chemical gas enterprise ABM would be made.