Software Analyzing And Designing Of The Activity-Based Costing

With the rapid development of Chinese economy, the most domestic enterprise are facing a common problem which is not clear up how about the product's profit. It is caused by non-accurate data of cost, which can lead to the blind and false decision, even cause severe operating lapsus.Constructing accurate activity-based costing software system could resolve this problem effectively. The destination of this thesis is to build a exact and high-effective software system suit for real requirement of Chinese company to support company's operation decision and enhance the firm's competition power.This thesis first introduces the activity-based costing software background, practical significance, differences in calculating method with the traditional costing, as well as a number of existing research results and outstanding issues, and analyses a variety of issues encountered in the process of activity-based costing software analyzing and designing, at the same time offer the logic model for software implement of "activity-based costing system" and design the corresponding data structure of software; then describes how to create a suitable activity-based costing system, and expatiate in detail on how to achieve software system step by step by activity-based costing from the angle of standard cost/actual cost, and describes the tight relationship between the standard cost/actual cost; and then introduces the demand for details and the operational control rules and the major database structure for the software implementing of activity-based costing. As the data of activity-based costing is closely related to the daily business activities of firms, finally this thesis analyses integration problem between software computing process of the activity-based costing and other related function module.