JOURNAL OF BEIJING UNIVERSITY OF AERONAUTICS AND A ›› 2008, Vol. 21 ›› Issue (2): 20-23.

• 论文 • Previous Articles     Next Articles

Activity-Based Costing Model Based on SOA——A Case Study

XIAO Yi-yong, CHANG Wen-bing   

  1. Department of System Engineering of Engineering Technology, Beijing University of Aeronautics and Astronautics, Beijing 100083, China
  • Received:2007-04-02 Online:2008-06-25 Published:2010-05-13

Abstract:

A mode for organizing enterprise by using the methodologies of Service-Oriented Architecture (SOA) is presented in this study, which extends the management sco pe of Activity-Based Management (ABM) from the manufacture cells to the whole e nterprise, in which great prominences is given to show the core role of work cen ters and medium function of activities in ABC and gives a new way of applying th e ABC theory. A case of applying SOA based ABC theory to a fire-resistant mater ial factory is introduced in the end, in which the experiences of organization m anagement and costing techniques are shared.

Key words: costs, activity-based costing, production, service-oriented architecture

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