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The main purpose of this paper is to establish a set of scientifically designed cost management model, which could both tally with the actual situation and keep pace with future development in China. Based on the concepts of flexibility in tactics, integration and system, the paper makes a relatively systemic research of activity cost theory and its application by means of combination of qualitative analysis and quantitative analysis and brings forward application and method improvement of the relevant theory. According to the existing levels of production of Chinese enterprises --most enterprises are at produce stage of mechanized production or the semi-automation, and consulting the experience and current situation of cost management of other countries that numerous enterprises are using the standard cost system in the world now and absorbing the innovated idea and the marrow of activity-based management, I make a design for standard activity-based cost management model basing on the supplying chain from the whole status of Chinese enterprises.
Date of Conference: 24-26 Aug. 2010