It is reengineering of the organizational structure, virtual business, activity-based cost management, customer relationship management that constitute to the systematic engineering, which is the extending of management mind-set, of which change of values is the important precondition.
The system which includes target cost management and activity-based cost management is designed on the basis of researching the difference and commonness of two methods. At the same time, value engineering and value chain analysis are added to the system so that the system is more perfect.
With the fundamental changes of manufacturing environment, activity-based costing (ABC) and therefore activity-based management(ABM)have been developed and applied,which increase enterprise's competitiveness greatly.
Activity-Based Management (ABM) establishes cost standard, while Kaizen control improves cost standard. Activity-Based Cost Kaizen Control combines the activity and process management perspective of ABM and the management philosophy of continuous improvement of Kaizen control.
With the fundamental changes of manufacturing environment,activity-based costing(ABC)and therefore activity-based management(ABM)have been developed,which increase enterprise’s competitiveness greatly A programming model and its dual model for multi-products producing decision based on ABC is constructed in this paperThe information from the dual model is also presented for management
From chapter four to chapter five, writer discusses the influences that activity-based management has on customer's value and investor's value, and then constructs mathematical equilibrium model based on ABC in chapter six.
On the principle basis of cost control of the electric machine producing enterprises and through establishing a principle model of cost control of electric machine producing enterprises, this thesis puts forward a "Quaternity" cost control system, which is instructed by strategy cost management, with target cost management as the base, activity cost management as the core, responsibility cost management as the ligament, and quality cost management as the protection.
At last, brings up control measures of drilling cost management basing on using the international petroleum drilling activity cost management for reference and summarizing the experience of domestic petroleum drilling cost management.