A.B.C. process
2.Firstly, the paper introduces the theoretical background and actual study of Activity-Based Costing (ABC) and Business Process Re-engineering (BPR). Secondly based on the theory of ABC drivers, modelling the producing process of a kind of cable enterprise with IDEF,and on the base of which,combines the redundancy activities in the producing process, and puts forword four kinds of calculating on costing drivers,then,instead of the hierarchical multilevel organization establishes flat producing process.
5.There is some essential relation between Activity-Based Costing (ABC), Activity-Based Costing Management (ABCM) and Business Process Reengineering (BPR). This paper discusses the relation and researches which position, in BPR, the Activity-Based Costing analysis is used and how to use Activity-Based Costing analysis method to offer BPR useful information.
6.The first we will get the message including activity, driver and overhead cost from MRPII The Integrating ABC system will compute the overhead cost of conduct and process, analyze and control the cost procedure at last.
7.Applying ABC method for steel and iron enterprises, deciding value added activity and non value added activity in the process of production, establishing multi objective programming model of production budget for steel and iron enterprises and also controlling and analyzing variances during production budget, in order to achieve the object of reducing cost.
8.According to published literatures, 3ABC and 3AB were good antigens to distinguish naturally infected animals from vaccinated ones, but antibodies to 3A of few vaccinated cow were detected, because the 3A protein remained in the process of preparing vaccines or some crossing antigens.
9.According to the current situation and the reform necessity of organizational structure in Chuanwei group, the market chain organizational structure based on process is programmed through methods above. In this scheme, the activity based costing method (for short ABC) is used to optimize the key business processes of the company, and then the operation pattern of internal marketization of Chuanwei group is given out.

