摘要
ABM是以作业为成本管理核心的,对作业进行分析是ABM的基本方法。本文运用一个实例通过对顾客盈利能力分析并寻找软件企业增价值业务的过程,在软件企业初步实践了ABM。
ABM is to take homework as the core of cost management,to carry on analysis to the homework is basic method of ABM.This text makes use of a living solid ex ample to analyze to customer＇s profit ability and look for business process for software business enterprises to increase profits,practices ABM in the software business enterprise firstly.
出处
《价值工程》
2010年第22期245-247,共3页
Value Engineering
关键词
软件成本
作业成本
作业成本管理
software cost
activity based cost
activity based management
