Application Of Activity Based Costing In Y Software Company

With the continuous development of social productivity,cost management is particularly important in the production process,the traditional cost calculation method has been unable to meet the increasing requirements of enterprises for cost information,more and more enterprises have changed their thinking to explore other cost calculation methods that can provide accurate information,so activity-based costing is gradually widely used.The overall idea of activity-based costing is "products consume activities,activities consume resources",which means that the direct cost and indirect cost generated in the production process are treated equally,and the result can make the product cost information more real and accurate.With the rapid development of modern software industry,for most software companies,a set of true and accurate cost information is very important to the product pricing and sales decision-making of enterprises in the market.At present,the traditional cost method adopted by most software enterprises is easy to cause inaccurate cost information,and the introduction of activity-based costing can just solve this problem.On the basis of exploring the cost structure of Y software company,this paper proposes to apply the activity-based costing design concept to the process of software development and production.In this paper,field research,case study and other methods are used to conduct reliable analysis and comprehensive calculation on the actual operation data of a software R&D project of Y company.Each activity cost in the process of software R&D and production is calculated by activity-based costing method,which reduces and restores the real activity cost of software products to the greatest extent,And put forward relevant suggestions and safeguard measures to optimize the cost management of Y software company.The main conclusions of this paper are as follows:ABC is not only suitable for traditional manufacturing enterprises,but also for general software companies and other new Internet enterprises;Leaders can calculate more accurate cost information based on activity-based costing,and then make more reliable and accurate decisions;In the application of activity-based costing,on the premise of ensuring the quality of software products,it can improve the project workflow,improve the project efficiency,and explore how to accurately estimate the project cost within a reasonable range;It can provide certain experience and reference for the same type of companies to formulate more standardized implementation principles,implementation processes and safeguard measures.