| ACKNOWLEDGEMENT | 第4-5页 |
| ABSTRACT | 第5页 |
| 摘要 | 第6-7页 |
| LIST OF ABBREVIATION | 第7-18页 |
| 1 Introduction | 第18-23页 |
| 1.1 Background | 第18-19页 |
| 1.2 Research Objectives and Significance | 第19-20页 |
| 1.2.1 Research Objectives | 第19页 |
| 1.2.2 Research Significance | 第19-20页 |
| 1.3 Research Methods | 第20-21页 |
| 1.3.1 Literature Review | 第21页 |
| 1.3.2 Case Study | 第21页 |
| 1.3.3 Data Analysis | 第21页 |
| 1.4 Research Structure | 第21-23页 |
| 2 Literature Review | 第23-28页 |
| 2.1 Literature on Standard Cost Accounting | 第23-24页 |
| 2.2 Literature on ABC Cost Accounting | 第24-26页 |
| 2.3 Review | 第26-28页 |
| 3 Case Description | 第28-37页 |
| 3.1 P Corporation Profile | 第28-30页 |
| 3.2 P Corporate New Strategy | 第30-31页 |
| 3.3 P Corporate Operation System | 第31-33页 |
| 3.4 Product Cost Structure of P Corporation | 第33-35页 |
| 3.5 The Problems of Cost Accounting in P Corporation | 第35-37页 |
| 4 Case Analysis | 第37-55页 |
| 4.1 Product Cost Distortion Analysis | 第37-43页 |
| 4.1.1 Labor Cost Distortion Analysis | 第37-39页 |
| 4.1.2 POH Cost Distortion Analysis | 第39-43页 |
| 4.2 Impacts of Product Cost Distortion | 第43-46页 |
| 4.2.1 Noncompetitive Product Quotation | 第43-44页 |
| 4.2.2 Unable to Support Outsourcing Strategy of P Corporation | 第44-45页 |
| 4.2.3 Unable to Support Automation Strategy of P Corporation | 第45-46页 |
| 4.3 Applicability Analysis of ABC Cost Accounting in P Corporation | 第46-49页 |
| 4.3.1 Product Categories and Costs Structure | 第46-47页 |
| 4.3.2 High Mixed Order Quantity | 第47-49页 |
| 4.4 Feasibility Analysis of ABC Cost Accounting in P Corporation | 第49-55页 |
| 4.4.1 Management Support | 第49-50页 |
| 4.4.2 Development of ERP Cost Accounting | 第50-51页 |
| 4.4.3 ABC Model in SAP | 第51-55页 |
| 5 Solutions | 第55-74页 |
| 5.1 Establish ABC Implementation Project Team | 第55-57页 |
| 5.1.1 Cost Ownership Improvement of Non-Financial Department | 第55-56页 |
| 5.1.2 Establish ABC Implementation Team | 第56-57页 |
| 5.2 ABC Model Design of P Corporation | 第57-65页 |
| 5.2.1 ABC Model Overview of P Corporation | 第57-59页 |
| 5.2.2 Manufacturing Families Regroup in SAP | 第59-61页 |
| 5.2.3 POH Labor and Machine Cost Separation | 第61页 |
| 5.2.4 Cost Drive Review | 第61-65页 |
| 5.3 ABC Cost Simulation and Result Comparison | 第65-72页 |
| 5.3.1 ABC Simulation Set-up and Run in SAP | 第65-67页 |
| 5.3.2 Product Cast Comparison of ABC and Current Cost Accounting | 第67-69页 |
| 5.3.3 ABC Implementation Cost and ROI Analysis | 第69-72页 |
| 5.4 ABC Cost Extension in P Corporation | 第72-74页 |
| 6 Conclusions & Suggestions | 第74-77页 |
| 6.1 Conclusions | 第74页 |
| 6.2 Suggestions | 第74-76页 |
| 6.2.1 Establish a Cost Accounting Optimization Project Team | 第75页 |
| 6.2.2 Cost Accounting Optimization with Changes | 第75-76页 |
| 6.3 Deficiencies and Prospects | 第76-77页 |
| References | 第77-78页 |
