Operating Cost Management And Job Cost Accounting Software Development

With the growing competition of the world market, we have to make the best product that satisfies customers in the lowest cost. The cost information provided by traditional method could not meet the need for cost management. Activity Based Costing (ABC) has been proved to be a good method .ABC is a management tool that enables users to determine the actual costs associated with producing a product or service. ABC requires practitioners to correctly identify and track costs and to accurately proportion costs (both direct and indirect) to the activities that contribute to production.The paper based on ABC method, first, a system of cost management in across-the-board is introduced, and the method and content in the system is put forward.Second, the paper sets up a model with matrix theory and realize it in programming.Third, the paper focuses on process model and its modeling method based on UML, which is a support model of object-oriented of ABC.Fourth, since activity management is complicated and fuzzy, the paper uses the model of fuzzy comprehensive measurement to evaluate performance of activity based on various factors.Fifth, the paper divides the system into several functional modules, so the realization is simplified.Finally, the paper uses Windows 2000 as the operating system, Microsoft SQL Server7. 0 as the database management system, Delphi5. 0 as the development tool, we develop the system. Running results show that the system can meet the requirement of cost management of an enterprise.