Promoting Activity - Based Costing to Improve the Management of Enterprises

Cost account system must be desingned on the basis of enterprise production management process. coinciding its characteristics and providing related management information. Based on the above theory this discusses the inevitability that our country's enterprises adopt Activity - Based Cost ing, and its effect on the improvement of management from the view that the production technology and operation organizing style of our country's enterprises are under evolution in the market economy.