Research on Cost Decision of Specialized-Automobile Manufacturing Enterprise Based on the Theory of Decision Tree

Cost decision of activity-level serves the improvement of activity, In allusion to the specialized-automobile manufacturing enterprises, this paper builds a data model and its algorithm of cost decision on the basis of object - standard - activity-based costing (OS-ABC) method, which provides data support for it, On the basis of the theory of decision tree in allusion to specialized-automobile manufacturing enterprises, the paper builds a model of decision tree, puts forward to a generation algorithm which can convert this model into a binary tree, Finally develops a module of cost decision, which shows some application details.