The Research of ABCM Model —Example of HZ Pharmaceutical Company

DOI

10.2991/mems.2012.148How to use a DOI?

Keywords

activity-based cost; control model; standard; index

Abstract

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.

Copyright

© 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/).

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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  -