Costing Management Design For PSF Marine Valve Enterprise

In the 21st century, the society has changed from industry society to the knowledge economy society, and the information revolution represented by the computer technique, Communications technique and Internet technique is the core of the society. It has brought a lot of influences to people’s life, including the modern management theory, management concept and management technique. In this background, the ABC came into being, and it was a new enterprise management theory and method, which was applied firstly in the western advanced manufacture enterprises in 1980s. By now, the applied research about ABC is new in our country, but as a costing management model, there is little research on its function to enterprise controlling and decision. Therefore, it is very urgent to study its action to controlling and decision.Applying the standard study and case analysis, this paper studied the ABCM by comparing the differences between the traditional cost management and the ABC management. On the basis of the introduction to the theory of ABC, by combining the PSF Marine valve enterprise this paper try to confirm the feasibility of ABC application in marine valve enterprises, and put forward the method concerning general Activity - based Cost calculating in this kind of enterprises , as well as bring out the empirical analysis of it . The ideas of the author are as following, firstly, the foreground of ABC will be broader the practical condition, secondly, it will be very meaningful to make the ABM play a controlling and decision function very well in the enterprise operation and management.