process costing
2.In order to helping the work of HY company, I not only analyse the necessity of the TK development process re-engineering, but also contrast the later process with the former process by activity based costing and ASME, so as to testify the action of this work. Though I study HY company, the research develops the general systems frame.
4.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.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.
