The Research On Activity Based Costing Management Bast On The Resource Flow

High-speed economic growth at the same time, the resources consume a large number ofabandoned the enterprise resource circulation links to the coordinated development ofeconomy and environment of extensive attention, reduce enterprise internal resources losscost and external cost of environmental damage is becoming a hot spot of theory research,also must consider to the enterprise to obtain long-term competitive advantage of strategicissues. In general, the enterprise when carries on Activity Based Costing Management, lessconsidering the production and business operation activities of the negative impact ofresources and environment. In view of this, this article choose the topic The Research onActivity Based Costing Management Bast on the Resource Flow, hoping to provide abeneficial reference to the enterprise cost management.In the past, the theorists mostly aimed at some aspect of resources stream or ActivityBased Costing Management to do some dispersive study. This essay would break thisbarrier through and combine these two theories together organically to analyze the couplingbetween them. Start ing with resources stream, putting that Activity Based CostingManagement, establish the theoretical framework and application flow, then realize theinnovation in the theory.This easy have5parts: Part1is Production, which mainly state the study background,meanings, the current situation, method and structure of this topic. Part2mainly introduce theTheory of Resource Flow, Activity Based Costing Management, Environmental costmanagement theory, strategic management that providing the theoretical basis of TheResearch on Activity Based Costing Management Bast on the Resource Flow topic. Part3establish the Theoretical Framework which consisted of the Activity Based CostingManagement. connotation, target, object and method. Part4states the applic-ation flow,which contained the resources flow, based on the resource flow of Activity Based CostingManagement performance evaluation. Part5give examples to demonstrate the functions inResource flow cost method and activity-based cost analysis when acting in Activity BasedCosting Management. as well as some political advise.