Research And Implementation Of ABC Management System Based On Components

Along with the intense market competition, the enterprises begin to focus their attention on reducing production cost and development of cost management system. In our country, the activity-based cost (ABC) is given little attention. The enterprise's cost management is still standard cost management, which is unable to carry on the effective management and control the production cost, and also become a bottleneck of enterprises' development. Cost management confronts the vital question of innovation to apply an ABC management system, which can grasp the product cost, carry on the profit and loss management on department and adopt cost reduction activity.This research mainly talks about the application of component development method in ABC system, with the purpose of making contribution to the reusability and expansibility of software system.This article first analysis to the MIS structure and propose the MIS development model based on component. According to this model, component library for MIS with PowerBuilder can be created, including form processing component, form query component, report component and system control component. In the process of form component design and development, the innovation is that it proposes the form component level structure method and effectively unifies the form processing component and the form query component.After analyzing three kinds of cost management patterns, which are standard cost management, target cost management and ABC management, this article studies integration the feasibility of these patterns, gives out a improvement of ABC management system conceptual design and realization of COMPASS based on soft component technical. The target of the system is to realize a stable, high performance and flexible management system. It can effectively administrate the enterprise's interior department and reduce the product cost. This article discusses the detail of presentation layer, business logic layer and data persistence layer to construct the system, and shows how to optimize the system structure and how to construct a COMPASS system which is highly efficient reliable. Besides this, this article especially expatiates an improvement cost rolling calculation algorithm and its realization.Finally, this article tests the system's function and performance. Based on the tests, it analyses the advantages and the shortcomings of the system, validates the superiority of cost rolling calculation algorithm, and shows a positive future of the system's development with soft components.