The study on economic development using activity-basedmanagement

Author(s): Zhan Xue-weng

Since reformand opening, China’s economic growthwasmainly extensive economic growth, enterprises achieved scale expansion rely on the advantages of human resources and large consumption of resources, they had few pressure in cost control.At the same time, traditional costing management also had some flexibility at that time, and its drawback is not completely exposed. At present, China’s economic development has reached a certain scale and level, and the social and economic environment has change dramatically. It is impossible to continue to achieve business objectives rely on the extensive mode of growth, and the advantage of human capital is gradually reducing or losing, the constraint of the consumption of resources has become a hard bound one. So along with the intensification of international competition, the pressure of cost control is bigger and bigger, the shortcomings of traditional costing management are more and more obvious.

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