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<P><FONT style="BACKGROUND-COLOR: #ffffff" face=宋体>chapter one introduction and background<BR>1.1 Background<BR>With the rapid development of the national economy, enterprises’ competition is increasingly fierce; many companies are using advanced science and technology to achieve competitive advantage in the market. Market competition and technological progress are the two fundamental economic factors which generate activity-based costing. Since The beginning of 1980s of the 20th century, the activity based cost method is paid a wide range of attention; the developed countries gradually adopt it in a number of advanced enterprises, and it continuously develops in the practice (Tumey, 1991: 112). </FONT></P> <P><FONT style="BACKGROUND-COLOR: #ffffff" face=宋体>Traditional Costing emphasizes on the accounting and control of the direct materials and direct labor and other direct costs, while for indirect costs it uses the single number standard as the basis for the allocation. In the case that products variety is single, the proportion of indirect costs is smaller, and it still can provide more accurate cost information. However, when there is significant change in cost structure, the traditional number basis cost can not accurately reflect the product's consumption, which is bound to lead to the cost information distortion, which will evidently cause the errors in decision-making for business. So to change the inappropriate method of calculating of the cost and to use the new approach has been very necessary. </FONT></P> <P><FONT style="BACKGROUND-COLOR: #ffffff" face=宋体>At the same time, technological development for the implementation of activity-based costing provides a possibility; because the activity based cost method is a very time-consuming and complex system. The most difficult of the process of implementation of activity-based costing is to collect information for the system. Traditional manual collection and processing of information obviously can not meet the actual needs. Computer technology advances and cost management is applied in a wide range, which provides possibility in order to address these problems. </FONT></P> <P><FONT style="BACKGROUND-COLOR: #ffffff" face=宋体>1.2 problem statement<BR>With the continuous development and research on ABC in foreign countries, China has gradually introduced ABC method, in which Professor Yu Xuying (1994: 25-29) played an important role in promoting activity-based costing research and development. As early as 1984, Professor Yu Xuying selected George Staubus’s "Activity Based Costing and Input-Output Accounting" as the book for Masters, and in the articles introduced it. Later, Zhu Zhairen and Yu Zengbiao in 12 December, 1986 "Accounting of Hebei" magazine also described this book. During 1993 and 1994 years Professor Yu Xuying personally presided over the project of National Natural Science Foundation titled with ABC. Since then, as the research results Professor Yu Xuying’s project team in the "Contemporary Finance" continuously issued eight articles and do a comprehensive introduction and discussion the feasibility of application of ABC in China, which for the follow-up study of China's scholars has laid a solid foundation (Yu, 1994: 24). Since then, domestic scholars have done a lot of activity-based costing theoretical research. Their representatives are Wang Xin, Hu Yi-ming, etc. After nearly a decade of researches, theoretical circles become mature for activity-based costing, and generally reach a consensus: the initial emergence of activity-based costing is in order to accurately calculate the cost, but because the information it provides can be widely used in budget management, production management, product pricing, new product development, customer profitability analysis, and many other aspects, this makes ABC theory very quickly beyond the cost calculation itself