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Costing in an enterprise application software

Author: WangYun
Tutor: GuanJianCheng
School: Fudan University
Course: Accounting
Keywords: Activity Based Costing (ABC) Software Enterprise Application
CLC: F426.672
Type: Master's thesis
Year: 2009
Downloads: 216
Quote: 1
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Abstract


Accurate, Reliant and Timely product cost information is important for making a price, reducing the cost and enhance product market competition. Under the background of rapid development of science and technology, fast change of economic conditions, increasing fury of global competition, Activity Based Costing (ABC) has got great evolvement in the western development countries. On the advanced method of cost calculating and cost management, though the enterprise of China has known a little, the enterprise practicing is rare. Depending on the research of ABC and AAM, the author’ s aim is offering a reference for the application of our software enterprises.First, the dissertation explores domestic and international cost management-related concepts and ideas. Through introduced the development process of cost management accounting, Activity Based Costing (ABC) is an advanced calculation method, it’ s an effort to make up the disadvantage of the traditional all-cost method. Second, Based on the characteristics of the software industry, all the operations of a software enterprises can be divided into the independent operation as activity project. Each individual operation project is an object of Activity Based Costing. As a method of the project cost management, it can quantitative analysis of each item which consumed the human and material resources; it can compare the actual with budget; it can ensure the resources can be offered for the implementation of the project required.Finally, the dissertation contacting with a software enterprise of China, research the possibility of application of ABC in the software enterprise of China. The dissertation provides a concrete implementation operational for the cost management accounting in software enterprise. The author pays more attention to two normal decision in enterprise—sales decisions and offer decisions. Meanwhile, the author also pointed out that ABC in the software cost management is not an overnight thing, it should be a continuous process, and suggests the key on implanting ABC in software enterprise of China.

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