The Research of ABCM Model —Example of HZ Pharmaceutical Company
- 10.2991/mems.2012.148How to use a DOI?
- activity-based cost; control model; standard; index
For the company which has successfully implemented ABC-system, the urgent problem is how to use the foundation information of ABC-system to control the cost formed in the process of production effectively, establish an overall cost management system which included cost calculation and cost control, then to improve the benefit of enterprises. This paper established activity-based cost control model, formulated the activity-based cost standard model, put forward the selection principle and method of activity-based cost control index, then constructed the analysis of cost variance model and early warning system model .Finally, the paper taked HZ pharmaceutical company as a case study which had implemented ABC-system for 3 years. This blueprint design will lay the root for the realization of the following Activity-based cost control system.
- © 2012, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Yuan Jingwu AU - Lin Meiping AU - Wang Pingxin PY - 2012/12 DA - 2012/12 TI - The Research of ABCM Model —Example of HZ Pharmaceutical Company BT - Proceedings of the 1st International Conference on Mechanical Engineering and Material Science (MEMS 2012) PB - Atlantis Press SP - 564 EP - 567 SN - 1951-6851 UR - https://doi.org/10.2991/mems.2012.148 DO - 10.2991/mems.2012.148 ID - Jingwu2012/12 ER -