摘要
从软件企业的价值链分析出发,探讨了ABC在实施CMM认证的软件企业中的应用。首先分析软件企业的价值链、企业成本构成及其特点。然后,给出了基于软件企业内部价值链的作业分析,并选择其中一个作业进行较为具体的探讨。
The application of activity-based costing （ABC） in software enterprises which implement CMM is discussed after analyzing the value chain of software enterprises. The value chain, the cost form and its features of sotlware enterprises are analyzed firstly. Then, a concrete analysis is given based on an instance of activity in the software company which implements CMM2.
出处
《热带农业工程》
2010年第1期21-24,52,共5页
Tropical Agricultural Engineering
