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The Research of ABCM Model - Example of HZ Pharmaceutical Company

机译：ABCM模型研究 - HZ制药公司

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For the company which has successfully implemented ABC-system, the urgent problem is how to use the foundation information of ABC-system to control the cost formed in the process of production effectively, establish an overall cost management system which included cost calculation and cost control, then to improve the benefit of enterprises. This paper established activity-based cost control model, formulated the activity-based cost standard model, put forward the selection principle and method of activity-based cost control index, then constructed the analysis of cost variance model and early warning system model. Finally, the paper take HZ pharmaceutical company as a case study which had implemented ABC-system for 3 years. This blueprint design will lay the root for the realization of the following Activity-based cost control system.
机译：对于已成功实施ABC系统的公司来说，紧急问题是如何使用ABC-System的基础信息控制生产过程中的成本有效，建立了整体成本管理系统，包括成本计算和成本控制，然后提高企业的利益。本文建立了基于活动的成本控制模型，配制了基于活动的成本标准模型，提出了基于活动的成本控制指数的选择原理和方法，然后构建了成本方差模型和预警系统模型的分析。最后，本文采取了HZ Pharmaceutical Company作为一个实施ABC系统的案例研究3年。此蓝图设计将奠定基于活动的成本控制系统的实现。

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