亚马逊预支付115%:谁能帮我检查一下是否有错误，谢谢了

With the rapid development of the global economy, enormous changes have taken place both in the production modes and in the cost structure: the direct cost reduced greatly, and the indirect cost increases by a large margin. Therefore, how to break through the traditional cost law, introduce a new cost management idea, become an urgent subject to be solved at present. This article through implements the activity-based costing to our enterprise, our country state-owned enterprise in the concrete utilization, the existence implementation responsibility main body is unclear, the enterprise high level does not approved, the foundation data is difficult to collect and lacks implements tool. These questions create the enterprise in the daily supervisory work with difficulty effective, reasonable implementation work management, thus reduced enterprise's competitive advantage. At present, the activity-based costing is at the initial stage in our country. It obtains the widespread application by no means. Therefore, the activity-based costing only can have the pointed choice experiment site in our country by promote gradually, then achieves widespread application in the high technology and new technology enterprise.
Facing this kind of situation, this article elaborated the enterprise superintendent need to understand the method connotation and its the goal, establishes the strict business management system and clear about the responsibility division of labor. Moreover, establishes the different profession application pattern and to be advantageous to the activity-based costing implementation essential countermeasure. It enables our enterprise to be comprehensive correctly to understand its management idea, promotes it in our country's development.
Key words: Activity-based costing; Cost driver; Cost management; Application measure
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