Research on Model of Activity-Based Cost Management Oriented Project Manufacturing Enterprises

Focused on the issues of extensive management and unreasonable indirect cost-sharing of traditional cost management oriented project manufacturing enterprises, a new model is proposed. The model is on the management of activity-based cost oriented project manufacturing enterprises. By analyzing the business process of a typical project manufacturing enterprise, we set up an overall model of the information system which contains four sub-system models: cost forecasting system, cost control system, cost accounting system and cost analysis system. Finally, we selected Browser / Server structure based on Microsoft .NET Framework, as well as designed and developed a model of the information system on activity-based cost management oriented project manufacturing enterprises. The model has been tested by an enterprise, and the feasibility and effectiveness of the model has been proved.