新型作业成本管理信息系统设计与实现
The Design and Implementation of a New Activity Based Costing Management Information System
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摘要: 主要阐述了一个新型作业成本核算系统的设计与实现，包括数据库设计、软件模型建立、作业字典报表和图形统计报表输出等．该系统克服了传统作业成本核算系统不能实现成本交叉分配和成本决策支持的缺陷．Abstract: The design and implementation of a new activity based costing(ABC)system is introduced, including database design, software modeling, output of activity dictionary report and graph statistics report etc. This system-realizes cross assignment and decision support of cost that traditional ABC systems can not provide
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