Aiming at some imperfects of CVPA model in management accounting textbooks in China, the paper analyses the cost behavior from the angle of activity-based cost theory, and divides the traditional fixed cost into batch-based activity cost, product sustaining cost, facility sustaining cost, channel sustaining cost and administration cost.

Based on logistics activity-based costing,the paper adds logistics time to logistics cost calculation and built the T-A model of logistics costing.

This paper probes into the engineering project cost control methods adopted by the construction enterprise from formulating the construction scheme, determining the rational construction period, reducing the materials cost, controlling the operation cost of the construction equipment, and downsizing the project administrative structure, etc.

This article take the operation cost management as a foundation, calculates and analyzes the standard cost determination and the bias.

The paper puts forward a logistics operation cost method based on operation cost method according to the current situation of China logistics cost and the features of logistics costs and points out that the method can provide accurate and entire cost information.

Structure Study of Dynamic and Stochastic Activity-Based Costing Control System;

Applied exploration on activity-based costing;

A Study on Theproblems Related to Activity-Based Costing;