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Activity based costing is a cost based on activity calculation method, refers to the work as the indirect costs, by confirming, calculating resource drivers, collection resource costs to the homework, then confirmed bycalculating activity drivers, products or indirect cost allocation method for imputation customer operation cost to go up. As China's manufacturing enterprises gradually to the diversification of product architecture, processcomplexity, the traditional cost accounting method has been unable to meet the needs of enterprises, in order to adapt to the modern manufacturingenvironment and management needs to emerge as the times require, abc.
Beginning with the basic concept of the operating cost method and principle of this paper, the operating cost method by different drivers, can allocate reasonable manufacturing costs. Another analysis of theapplication of ABC in our country manufacturing industry, through caseanalysis between ABC and the traditional cost method, finally put forward some suggestions to push the activity-based costing method.
State revitalize the old northeast industrial base in the planning strategy, as a master vocational skills we should strive hard, precision-cast, and expand quality, industrial workers to do a home for the revitalization of their contributions to the strength of each, the paper will be discussed this aspect of skilled personnel in promoting economic development Progressive role.
摘要（Abstract）: in recent years, along with the economic level, consumers green consumption awareness, more and more enterprises to realize, want in the fierce competition in the market, the survival and development, must seek a new marketing concept of enterprise marketing activities, green marketing arises at the historic moment. "Green marketing", refers to the society and the enterprise in fully aware of the increasing consumer consciousness of environmental protection and the resulting in non-polluted products need cleaning, on the basis of the choice that, to create and market opportunities, through a series of rational marketing methods to satisfy consumers and the needs of the development of social and ecological environment, and to realize the sustainable development. Green marketing advocated green civilization. Green marketing to take to prevent pollution prevention and control technologies, technical or use pollution-free clean and in the enterprise internal build a safe working environment, which is beneficial to the physical and mental health of the workers in the enterprise, the external through green marketing, setting up the enterprise image, "green" to promote product sales and enterprise development. Foreign enterprises that the practice of green marketing, conform to the needs of the people, protect the earth green ecological resources and enhance the enterprise's environmental protection consciousness to the sustainable development of the economy, a new path. Our enterprise to the increasingly fierce competition in the international market, we must establish adminisration green culture, adjust their behavior, economic benefit and social benefit and ecological integrated organically, and from the product, price, promotion and management channel, every aspect of green marketing mix strategy. Based on the concept of green marketing, the current situation of green marketing and the implementation of the strategy of sustainable development are briefly expounded. And put forward relevant Suggestions that the product of the company with natural environment and marketing activities and social environment, and coordinate the development of sustainable development of enterprise is the fundamental way.
绿色营销是Green marketing，绿色产品是Green products，可持续发展是Sustainable development， 企业是enterprise。
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SMEs in China's economic development plays an irreplaceable role, its industrial development and economic prosperity have made a great contribution. However, financing has become a bottleneck restricting the development of SMEs. In this paper, focusing on financing small and medium enterprises of China's current situation and analysis of the phenomenon of financing, the financing channels for SMEs in the environment and financing a number of SMEs and countermeasures problem
