Research Article
Application Research of Activity-Based Costing in XD Software Company under the Background of Big Data
@INPROCEEDINGS{10.4108/eai.9-12-2022.2327615, author={Xiaoxia Ke}, title={Application Research of Activity-Based Costing in XD Software Company under the Background of Big Data}, proceedings={Proceedings of the 4th Management Science Informatization and Economic Innovation Development Conference, MSIEID 2022, December 9-11, 2022, Chongqing, China}, publisher={EAI}, proceedings_a={MSIEID}, year={2023}, month={3}, keywords={activity-based costing big data cost management cost accounting}, doi={10.4108/eai.9-12-2022.2327615} }- Xiaoxia Ke
Year: 2023
Application Research of Activity-Based Costing in XD Software Company under the Background of Big Data
MSIEID
EAI
DOI: 10.4108/eai.9-12-2022.2327615
Abstract
In recent years, the development of software enterprises is rapid, but most of them use the traditional cost method to calculate the cost, which leads to the inaccurate cost information of software products, and then affects the pricing and management deci-sion. This article takes XD Software company as the research object, obtains the relat-ed data through the investigation and the financial report, based on the analysis this company cost management present situation, the activity-based costing (ABC) is ap-plied to the development and production of the company's software products. By ana-lyzing and synthetically calculating the activity data of the software products, the ABC is used to calculate the cost of each software product, this paper restores the real activity-based cost of software products to the greatest extent, and puts forward the safeguard measures for the company to implement the activity-based cost method.
