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;

This paper conceives this calculation process into two kinds models, thus, simplitying the calculation process so as to lay a solid foundation for the realization of the computer management of the activity cost.

The research on cost-volume-profit analysis has taken shape in China and at present the analytical model used in cost-volume-profit analysis of multiple product mix in activity cost method is the linear programming model,which is very complicated in computing.

The paper analyzes the nature of the problem based on variable cost method and discusses the cause in terms of the internal mechanism of activity cost.