作业成本法软件的分析和设计.docx

华中科技大学硕士学位论文 Abstract With the rapid development of Chinese economy, the most domestic enterprise are facing a common problem which is not clear up how about the product’s profit. It is caused by non-accurate data of cost, which can lead to the blind and false decision, even cause severe operating lapsus. Constructing accurate activity-based costing software system could resolve this problem effectively. The destination of this thesis is to build a exact and high-effective software system suit for real requirement of Chinese company to support company’s operation decision and enhance the firm’s competition power. This thesis first introduces the activity-based costing software background, practical significance, differences in calculating method with the traditional costing, as well as a number of existing research results and outstanding issues, and analyses a variety of issues encountered in the process of activity-based costing software analyzing and designing, at the same time offer the logic model for software implement of activity-based costing system and design the corresponding data structure of software; then describes how to create a suitable activity-based costing system, and expatiate in detail on how to achieve software system step by step by activity-based costing from the angle of standard cost/actual cost, and describes the tight relationship between the standard cost/actual cost; and then introduces the demand for details and the operational control rules and the major database structure for the software implementing of activity-based costing. As the data of activity-based costing is closely related to the daily business activities of firms, finally this thesis analyses integration problem between software computing process of the activity-based costing and other related function module. Keywords:Activity-Based Costing  Standard Cost  Actual Cost  Software Analyse II 独创性声明 本人声明所呈交的学位论文是我个人在导师指导下进行的研究工作及 取得的研究成果。尽我所知，除文中已经标明引用的内容外，本论文不包 含任何其