Research On Cost Management System Based On Activity-based Costing

As an advanced modern enterprise management concept, activity-based costing method enable enterprise compute, manage and control its cost in both the operational level and product level, and efficiently help the cost management and operational decision making. Based on the cost management demands in China enterprises, the paper make a research in the activity-based costing management information system design. And give the paper-making enterprise cost management information system application case, considering the rare theoretical researches and application cases in China’s non-standard manufacturing industry. The paper has the following research:Firstly, thoroughly studies the different types of cost management system, and explores the non-applicability of the traditional cost management system in the modern enterprise management.Secondly, based on the ABC thesis, the paper build the ABC management information system conceptual framework, including the data platform, activity based costing management platform, information platform. On the activity based costing management platform, the paper design a integrated architecture system contained the ABC planning subsystem, ABC accounting subsystem and ABC control subsystem, hope to achieve the enterprise cost management "plan ahead, real-time accounting, last control".Thirdly, based on the ABC management information system conceptual framework, the paper design the ABC management information system overall development, including system goals, system configuration, system interface design, system operating conditions, the system development process.Fourthly, combined paper-making enterprise cost management information system application case, the paper formulate a requirements analysis, solutions, and development programs. And, the paper make an emphasis study on the solutions, such as ABC management information system architecture design, data flow design and program implementation design.