A SOA-based & supply chain oriented Enterprise Cost Management system
Bai Li, Min Liu · 2009
Based on the theory of activity-based cost management and cost design and the traditional standard cost management, the supply chain oriented enterprise cost management model is put forth to improve the veracity of cost computing. Orienting the product overall lifecycle, the model includes the all the business activities of the enterprise entire supply chain. In the model, the target cost is advised to design the product's cost, the expense-activity dependence and the activity-product dependence is applied to set up the cost model. In the implementing process of system, the SOA-based system architecture and the relative Web service execution environment are advised to support the entire supply chain collaboration. At last, the comparison and analysis of the several cost management models are given.