A Group IT-SSC Of Far East Research On The Method Of Cost-sharing Management

The cost allocation refers to the cost of a certain cost center in a specific accounting period,according to a certain principle,to share the cost-receiving objects such as cost centers,profit centers,products,customers,and so on,so that the cost-receiving target needs to bear.The cost information can be fully reflected.For enterprises and department managers,it has always been a difficult problem to measure the operation and maintenance costs of IT sharing centers.In particular,for manufacturing companies,their long-term financial systems have led to their IT operations.The basis for the accounting of the cost of peacekeeping is relatively poor,and the accounting m ethod based on the traditional financial accounting cannot be suitable for the current s ituation.The implementation of cost sharing can enable the ultimate consumption department to obtain true cost information,make a reasonable distribution of responsibilities and obligations,and also cont ribute to the continuity of budget m anagement and cost managem ent,and ensure the accu racy of the perform ance evaluation system established.This article first elaborated the related concepts of shared services and IT sharing centers,researched and analyzed the related financial co st theory,and gave a focused introduction to the two current plans for IT cost estim ation and analysis.One is accounting-based cost analysis.The other is a com puter-based cost agency model as an econometric cost model,in addition to a com parative analysis of the two methods.Based on the analysis of the limitations of these two schemes,the author uses the IT sharing center in China of Group A as an example,and establishes an appropriate appr oach to the development of the enterprise by introducing an activity-based co sting method in the IT-sharing center of a m anufacturing enterprise.The cost managem ent system.The author's work is m ainly reflected in the following aspects:First,the background and characte ristics of the shar ed center were introduced in detail,and the operating model of the IT shared center was elaborated.Secondly,it explains the concept of the cost of the IT sharing center and analyzes its cost structure.It also discusses the specific framework,methods,and ideas of cost sharing.The core idea is to pass the business process and logical network elements.The four levels and dimensions of fixed assets and departm ents are established between various departm ents and costs and services,thereby realizing multi-step cost sharing.3.Based on the foregoing analysis,the design of the cost sharing plan of the IT sharing service center in China of Group A was conducted.The author mainly discussed the following five aspects: The cost structure of the IT sharing center in China of Group A was carried out.Decomposed at each level;esta blished and optimized the overall sharing framework for the cost of IT-sharing centers;designed specific m ethods and ideas for cost allocation;analyzed the factors of establish ing cost-management systems based on the activity-based costing method;based on the operating cost management,Use the integration of various management tools to build the cost management system of the IT sharing center.Fourth,based on the ABC Group' s cost-based cost-sharing schem e in China' s innovation points and the inadequacies of the summary,to lay the theoretical foundation f or future optimization in this area.