基于工作流管理系统、使用作业成本法提出建立面向PLE软件过程的成本管理系统的方法。

Based on workflow management system and using activity based costing method, this paper presented a way to create a activity based costing system oriented to PLE Software process.

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本文主要介绍了一种新型实用的ABC成本核算软件的设计及作业字典的生成，并在作业字典的基础上进行成本决策的方法。

In this paper, a new ABC system designing and activity dictionary report building were introduced, as well as make cost decision based on activity dictionary report.

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