A Research On Cost Accounting Improvement Of S Software Company

With the progress of the times,software and information technology service industry has entered the stage of vigorous development.Software and information technology service enterprises,as high-tech enterprises with innovative technology as the core,professional technology as the basis and data information as the main body,traditional cost accounting methods can not meet their normal operation needs.Therefore,the thesis studies the application of ABC in a specific software and information technology service enterprise,aiming to provide a reference case for the application of ABC in this kind of enterprises.Based on ABC,the thesis studies the cost accounting system of S Software Company by means of field investigation,analysis comparison.Through the analysis of accounting content and accounting process,it is found that S Software Company has the problems of improper selection of accounting objects and inadequate allocation of indirect costs,and then it is concluded that it is necessary and feasible for S Software Company to introduce ABC.The thesis aims at the problems and management characteristics of S Software company,with the help of related data about WBS and Mile Stone in its CMMI document records,designing the cost accounting improvement scheme according to the prescribed process of ABC,and taking the "Intelligent Drill Decision-making System" project and"Information Synergy Management System" project completed in the same period as the examples,finding that the development activity,testing activity and designing activity are the key objects for S Software Company to reduce cost and increase efficiency.Finally,for the possible problems of lacking data quality and blocking staff communication in the process of implementing the improvement project,the thesis starts from the two aspects of organizing staff training and perfecting the internal system to putting forward the corresponding solutions about training ABC,learning project’s operation process,refining the management responsibility and fitting the assessment to the actual situation,which provide implementation guarantee for the ABC accounting scheme in S Software Company.