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Nowadays the global market competition is fierce day by day, the management environments of enterprises changed deeply, the products life cycle is shorter and shorter, the product variety increases and brings in constant renewal day by day, the consumption demands become pluralism increasingly, these led to world market of manufacturing industry has changed greatly which have already developed into the changeable market of the trends from the traditional and relatively steady market. So, Enterprises, in order to adapt to the new market competitive environment, are forced to adjust and reform in many aspects, for example: technical support, institutional framework and management strategy, etc. With the deep development and perfecting of market economy, market economy has proposed the request for "fast reaction" to enterprises’ operators, the products quotation is just studied rising gradually, developing rapidly, and application under this kind of background.Based on the theory of products quotation、theory of cost accounting、theory of modern management, on the premise of not changing the present method of cost computation ,this thesis dismantles the overhead cost to the products with the thoughts of multifactor cost-drive of ABC, and with the whole cost of products this thesis designs a new products quotation model, which makes the quotation based on the exact cost information ,and reduce the distorted rate of information in the quotation of enterpriseThis thesis analyzed the environment change in modern manufacturing industry at first, discussed the importance and necessity of facing customer offers, gave a detailed analysis and discuss about cost estimation of product and present situation of offering study at home and abroad, pointed out the questions in present research, and then put forward research purpose, meaning and innovation of the thesis. Secondly , this thesis proposed offering foundation of products — basic cost of products, and analyzed reallocation question of expenses, as well as conducted multi-reasons allocation to three expenses (administrative expenses , selling charges , financial expenses )by introducing multiplied-reasons of activity-based cost; then, set up new products model based on the quotation goal and principle after analyzing importance of products quotation and discussing several influencing factors of products quotation; Finally, empirical analysis on case enterprise indicated that, cost estimation based on the multi-reasons thoughts can lower distorted degree of cost message effectively, got quotation advantage of enterprises, and realized competing advantage together with multi-factor quotation model.
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