Research on ABC Based Cost Management for Collaborative Product Development

摘要

Cost management is an important matter of collaborative product development process management.Through the analysing of the current cost management technology for product development, the architecture of the collaborative product development (CPD) process management based on activity based costing (ABC),which combines with the existing process management model, is present in this paper, and the primary function modules of the system are discussed in detail. For implement of the cost management for CPD process,activity driver and resource driver are investigated at length. Furthermore, the cost calculating model based on ABC is designed by using the activity model of CPD process management. The cost sum-up techniques for CPD project and product are respectively studied at the end. The research of the cost management technique can greatly extend the function of process management for CPD.