Features of Material and Technics Based on Activity-based Costing Theory in CIPS

On the basis of analyzing the contents and demands of process industry production costs management in CIPS(computer integrated process system) environment, a new viewpoint was proposed that the production costs and consumption are distributed by coefficient based contributing value according to activity based costing (ABC) accountancy.The features of materiel and technics were analyzed and re classified.A scientific method of costing result from consumption resources was discussed.