Title :
Study on IT Service Cost´s Calculate and Charging Strategy Based on Activity-based Costing
Author :
Jun, Tian ; Zhongchuan, Liu
Author_Institution :
Xi´´an JiaoTong Univ., Xi´´an
Abstract :
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.
Keywords :
activity based costing; cost accounting; information industry; information technology; service industries; IT service costs calculate; activity-based costing; charging strategy; cost accounting method; information technology service industry; Content management; Cost accounting; Costing; Hardware; Humans; Manufacturing; Pricing; Standards organizations; Technology management; Activity-based Costing; IT Service; IT Service Charging; IT cost Accounting;
Conference_Titel :
Service Systems and Service Management, 2007 International Conference on
Conference_Location :
Chengdu
Print_ISBN :
1-4244-0885-7
Electronic_ISBN :
1-4244-0885-7
DOI :
10.1109/ICSSSM.2007.4280093
