The Research Of Activity-based Costing Control

For the company which has been successfally implemented ABC-system,How to use the foundation information of ABC-system to control the final cost forming in the process of production effectively,and finally forming an overall cost management system which included cost accounting and cost control to improve the benefit of enterprises is an urgent problem at the moment.The information foundation of activity-based cost control is ABC,this new type of cost control method is an importalt composition of cost management system(ABMS).The core for Activity-based cost control is "activity center",this paper grasps the main line of activity.descending downward to workshop and team,extending upward to the department and company.and finally builds a multidimensional cost control index from different angle of view to evaluation activity center,so as to achieve comprehensive,whole process cost control,improve the management level of enterprises,gradually enhance the market competition.The research content of this paper an be divided into four parts,including five chapters in total,The first part is the introduction,it mainly introduces the research background and significance.research methods and content based on the enterprisers application background and development needs,finally.tluough the relevant literature carding at home and abroad in the near year,the first part uet to the end;The second part is the theoretical part,this part involves two chapters.respectively the second chapter and the third chapter,the second chapter mainly analyses the theory foundation of ABCM from the perspective of "information theory","system theorv" and "control theory ",and then expounds several important concepts ot ABC and the principle of ABCM,at last.it gives a detailed discussion about the relationship on the ABC,ABCM and ABMS,and discusses the strons support for the company after ABMS,such as management,business and strategic decision.The third chapter is for theory construction of ABCM system,including the design principle,factor analysis;The third part is the case part,it takes for example with the real data of the HZ pharmaceutical enterprise;The last part is the conclusion part,it illustrates the result on the basis of ABCM.This core part of this paper is the third chapter,it is intended to establish activity-based cost control model formulate the activity-based cost standard model.put forward the selection principle and method of activity-based cost control index,construct the cost difference analysis and early warning system model,and then take for example HZ pharmaceutical company which has been implemented ABC-system for 3 years.This blueprint design will lay the root for the realization of the following Activity-based cost control system.