Implementing Activity-based Management and Improve Cost Counting

By studying traditional cost counting and cost management, analyzing advantages and disadvantages of the activity-based costing management, this paper puts forward that the betterment measures of those disadvantages is to carry out the activity-based management and carry through ideas of "product consumes activities and activities consumes resource " in the whole production process of the enterprise. This paper also analyzes the composing of the activity-based costing, and poses the idea of measuring knowledge, technology, information and the leave unused resource cost.