Study On T And A System Against MC Background

The traditional cost management is challenged by Mass Customization. With ABC (abbreviated for Activity Based Cost system) as the fundamental theory of cost management, we try to find out the restricted constraints in the course of administration and establish a theoretical framework in which ABC is combined with TOC (abbreviated for Theory Of Constraints). This framework can be looked as a new cost management system under the condition of MC (shorted for Mass Customization).Part 1 describes the research on relative theories, which contains the notion of MC and how it's developed; ABC's concept, principles, performing course and its four steps; TOC's aim, targets, definition and its managing principles. The initial goal of Part 1 is to present theoretical fundament and research background for the combination of ABC and TOC.Part 2 is the body of this paper, in which TOC and ABC is approached and studied against MC background. We compare TOC with ABC to find out their identity and dissimilarity, so as to establish the theoretical framework for the combination of ABC and TOC against MC background. Along with that, Part 2 presents specific illustrations on the system's component parts, principles and its performance.Part 3 focuses on the performance evaluation of cost management system. Business performance evaluation is applied to evaluate the effect of the combination of ABC and TOC. In this part, we establish evaluating principles and evaluating target system, with efficiency coefficient method and comprehensive analyzing judgement respectively as basic and supplementary evaluating methods.Part 4 discusses the application and research of the combination of ABC and TOC in Chinese enterprises. This part analyses the main obstacles for the system's application in our country and at the same time proposes corresponding countermeasures respectively from macroscopic and microcosmic points of view.