| On the basis of analyzing the problems of the conventional Cost Management Decision Support System, this paper points out that in order to boost up the enterprises' ability to compete in the markets ,the prediction and analysis of the cost of production take up the overwhelming status. So, we introduce the Data Mining and the Artificial Neural Network prediction into the cost management system, and bring forward the model of the framework of the cost intelligent decision system.Aiming at the most important portion of the whole system-intelligent decision,this paper analyzes the existing technologies of the Data Mining and the Artificial Neural Network, uses the algorithmic model appropriate to the actual cost of production, discusses the utilizing SQL to realize data mining and the choosing of the network's thresholds, and make them cooperate to conquer their weakness. Thus, we realize the prediction of the cost and its components, extract the cost rules, analyze the factors of the change of the cost, and mine the potential ability to reduce the cost, which offers better decision support for the users.At last, basing on the framework the paper accomplishes the testing prototype of the system. |