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In terms to the problem which the company is faced with, we have discussed the present situation and put forward the method to solve this problem. We know that the company adopts standard costing and absorption costing which is part of its approach to strategic management accounting. However, standard costing and absorption costing do not meet its budgeted target profits. Thus, we put forward activity based costing system and analyze the advantages and disadvantages to this method. Although using activity based costing system have some disadvantages, we think it is adaptable to present situation. Finally, we believe using activity based costing system is feasible.

6. Reference

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