Activity -based cost control is a new cost control method,which apply to h igh -risky operating envi-ronment,flexible customized production and highly automatic advanced manufacturing environment of modern enter-prise.On the basis of applying ABC in to advanced manufacturing technolo gy enterprise in China .The paper stu dies the main content of Activity -based c ost control,establishment of cost c ontrol responsibility center ,form ulations of activity -based cost control standard,procedure of activity -based costing,computation model and analysis of cost variance,performance measure of re sponsibility center combining with cost variance analysis.