Abstract
After China joined into WTO, with the development of market economy and reform and open policy of China, enterprise's survival and the development environment has had the very big change, between enterprise's competitions also becomes more and more intense, cost management is the key of enterprise survival and develop. Based on this kind of situation, our country Enterprise starts to begin in the ABC theory and the practice research, arrives knew accurately the product the cost, the optimized enterprise's resources deployment, enhances itself in now the social economy environment competitive power goal. ABC as a new cost accounting method is also at the experiment site stage in our country. This article take ABC in Our country Enterprise's applied research as a key point, from the ABC production background, the theory and the significance, in our country application's feasibility, the exploitation conditions, the concrete calculation procedure as well as the cost of operation law in Our country Enterprise application's difficulty, the solution begins, the union tradition cost management carries on the research discussion, can solve the cost of operation law by the time in Our country Enterprise application question, for our country cost of operation's method development the promoter action.
Key words: ABC Activity Cost center Cost driver Cost target