Study on Activity Chain Network-based Cost Calculation in the Production Decision System of Process Enterprise

摘要

This article proposes an activity chain network-based process activity costing theory and builds a process activity costing model based on the calculating approach for activity cost and process cost according to production features and management requirements of the process industry so as to make the cost system not only provide cost data of the products produced by each activity and activity cost data of each activity but also provide cost data of the whole activity chain network. These cost data provide relevant, dependable supports for cost analysis & control and correct operating decisions.