Design Of Costing System Based On ABC For Workshop

As a kind of cost management method based on the activities and centered with activities, Activity-Based Costing can compute the cost of all the products by identifying, measuring and distributing the costs related to the products. Costing, the core module of the cost accounting, is the foundation to cost forecasting, cost planning, cost analyzing, cost controlling and cost management. The punctuality and accuracy of the costing datum plays an important role for the enterprise in modifying the management strategy and in reducing decision mistakes.In the context of the transformation of the manufactural environments and the contradiction between the traditional costing methods and the modern manufactural environments, according to the costing system of ABC, the thesis analyses the current problems which exist in using ABC. By the investigation of the workshop for many times, and analyzing the commonness of datum from several companies, it summarizes the basic constructions for the cost of the workshop. Meanwhile, by distilling the datum investigated from the workshops, the thesis designs the functions for the costing based ABC and constructs the model for system. Accompanied with the modern situation of Dalian Refrigeration Corporation, it realizes the design of costing system based on ABC for the workshop of mechanical companies eventually.The system is founded on the costing theory of ABC. It makes Windows 2000 as the system's running environments and adopts VB.Net as the design platform for the software. Meanwhile, it takes advanced ADO/OLE DB as a tie between the back database and the front programme; what is more, it adopts the theory of N-tire to make the design of software system available.Using the advanced information technology to obtain the accurate datum, adopting the efficient database technology to store and to manage the information, it makes the exact, dynamic and punctual management for the productive cost of mechanical products available.At last, it takes two products from the workshop of Dalian Refrigeration Corporation in costing procedures as exact examples, which validates the feasibility and the exactness of the costing system based on ABC.