Cost Analysis Based On Intelligent

Enterprise is independent economic live for profit, with the intensified competition and growed economic globalization, Enterprise demands cost management and cost accounting to make further advancement. At present, enterprises are no longer satisfied with the single and inefficient management and poor cost-accounting method of calculation. Therefore, based on the advanced cost accounting theory, realization of cost accounting process automation intelligent can be efficient for enterprises to provide more accurate and timely cost accounting data to support cost analysis of enterprise and cost control to meet their requirements.In this paper, the traditional cost accounting methods is the starting point. This paper compares the difference in the evolution of cost accounting theory, and in-depth study the key and core part in the cost accounting process for finding the new theory to support the realization of intelligent point. And as ABC costing being the theoretical support, this paper study on three major themes, such as the feasibility of its implementation and how to build intelligent cost accounting rules and to give expression, how can the theory of layers convolving implement intelligent operation and so on. At the same time, this paper establishs a certain costing model.The model includes rules about cost information transformation, rules about keeping business,rules about motivating causes'accumulattion,rules about cost distribution. This model bases on advanced cost theory--Activity Based Classification.The paper hope the cost accounting process expressed by computer language can be achieved, thus simplifying the operating of staff to achieve more accurate cost absorption, more quickly the cost of the system, and more detailed cost analysis, providing strong data support for decisions of enterprise.In this final chapter, we explain the working process concluding an intelligent cost accounting management system and analysing the relationship between other modules in the ERP and intelligent information systems.