| Since the end of the 80s of the last century, ABC was not only used in WCM but also used in Logistics and transport, design and development in America. And more and more companies are using ABC in the world today. The researchers of china have also done a lot of applied research in the last ten years, which showed that a considerable number of Chinese companies already have the conditions for the implementation of ABC. Pharmaceutical companies, as a high-tech, high input, high-yield, high-risk industry, which facing tremendous problems in accounting and financial decision along with economic development and the changing business environment, ABC is the best choice.Through a field research of a pharmaceutical company and based on the full knowledge of the production flow, this paper constructed the procedure material costing model and the procedure activity-based costing model by using w coefficient which reduces the workload of software development in the company producing multiple products. At last, it is found the completed products and work in process costing model which are very important of implementing ABC in pharmaceutical companies and is the theoretical foundation of developmenting ABC software.This paper is divided into five parts. The first part describes the purpose and the meaning of this research, and introduces the development of activity-based costing at home and abroad; The second part introduces some concepts about ABC, ABC system development process as well as the steps of operating costs calculation, which is the basic of the following research; The third part constructs the procedure material costing model and the procedure activity-based costing model and it is found the completed products and work in process costing model which are very important of implementing ABC in pharmaceutical companies; The fourth part introduces the product cost and process cost calculation process with an example; The last part is the conclusions and recommendations. |
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