| Manufacturing is the important pillar to industrialization and modernization for country. The manufacturing have rapid growth in recent 30 years in China, then the manufacturing is main force for China's economy development. With manufacturing enterprises' development in recent years, China is now already manufacturing center in world, which promote China's in world. However most our manufacturing enterprises have not strong innovation capability and not strong management ability, which cause our manufacturing enterprises could not maintain profitability and sustaining growth under current serious international competitive situation. The traditional cost accounting method based on manufacturing costs allocation by working hours can not meet the requirements of production mode of products with multi-varieties and small batch which cause inaccurate cost information provided for products during product price decision. At this time, The ABCM rise in the 20 th century, and ABCM eliminate the inaccuracy of traditional cost accounting method for current production mode with multi-varieties and small batch, ABCM can help manufacturing enterprises to get accurate product cost information for accurate product pricing decision. The paper will be focus on product price decision based on ABCM for manufacturing.So based on above condition, the paper will be focus on below parts:(1) Introduce theory for traditional cost accounting method, ABCM and product price decision method, and summarize activity based costing management growth and development status in domestic and overseas.(2) Generate pricing model based on activity based cost management refer to cost-driven pricing theory. Also illustrate product pricing model's application with company A. The product pricing model based on ABCM can be as reference for product pricing decision based on ABCM by manufacturing enterprises.(3) Summarize the research results for the paper and propose some ideas for this topic's further study. |
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