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Chinese Journal of Management Science

Chinese Journal of Management Science ›› 2002, Vol. ›› Issue (5): 74-77.

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Model and Case Study of Workshop Activity Optimization Based on Cost

ZHANG Ren-qian1, WEI Fa-jie1, TAN Zhen 2   

  1. 1. School of Economics and Management , Beijing University of Aeronautics and Astronautics, Beijing 100083, China;
    2. Shenyang Li Ming Aeronautic Engine Corporation, Shenyang 110034, China
  • Received:2001-02-27 Online:2002-10-28 Published:2012-03-06

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Abstract: The paper introduces the problem of workshop activity optimization and discusses relationship between activity and cost Then,the model of activity based costing is founded Model of workshop activity optimization based on cost is produced by a way of combining activity based costing and theory of activity optimization,and a case study is practised using this model At last,the paper analyzes the real effect of the model of workshop activity optimization under activity based costing.

Key words: activity, cost, activity plan, optimization

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