Study on IT Service Cost's Calculate and Charging Strategy Based on Activity-based Costing

With the rapid development of IT (information technology) service industry, the number of customers, contents and complexity of IT service are constantly increasing, which leads to the rapidly rise of the cost of the IT service, and how to calculate the cost of IT cost becomes an very important prob...

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Bibliographic Details
Main Authors: Tian Jun, Liu Zhongchuan
Format: Conference Proceeding
Language:English
Subjects:
Activity-based Costing
Content management
Cost accounting
Costing
Hardware
Humans
IT cost Accounting
IT Service
IT Service Charging
Manufacturing
Pricing
Standards organizations
Technology management
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Summary:With the rapid development of IT (information technology) service industry, the number of customers, contents and complexity of IT service are constantly increasing, which leads to the rapidly rise of the cost of the IT service, and how to calculate the cost of IT cost becomes an very important problem. The paper tries to analyze and research on the cost accounting of IT service based on ABC(activity-based costing), and builds cost accounting method of IT service based on ABC, and then makes different charging strategies according to different types of customers.
ISSN:2161-1890
DOI:10.1109/ICSSSM.2007.4280093