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CN 11-3979/C
XIAO Yi-yong, CHANG Wen-bing. Activity-Based Costing Model Based on SOA——A Case Study[J]. Journal of Beijing University of Aeronautics and Astronautics Social Sciences Edition, 2008, 21(2): 20-23.
Citation: XIAO Yi-yong, CHANG Wen-bing. Activity-Based Costing Model Based on SOA——A Case Study[J]. Journal of Beijing University of Aeronautics and Astronautics Social Sciences Edition, 2008, 21(2): 20-23.
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Activity-Based Costing Model Based on SOA——A Case Study

  • Department of System Engineering of Engineering Technology, Beijing University of Aeronautics and Astronautics, Beijing 100083, China

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  • Received Date: April 01, 2007
  • Published Date: June 24, 2008
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    • 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.
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    • References (11)
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