Innovations in Cost and Performance Management in Manufacturing Industry

摘要

The paper presents a cost and performance management system, which integrates activity-based costing and economic value added. The calculation method in ABC-EVA system is developed and the detailed implementation steps are discussed. Tracing capital charges to activities is illustrated using activity-capital dependence analysis. And finally the influence is analyzed which ABC-EVA system has on the cost of final products, investment and operation decisions, and economic profit of the company.