关键词: 应用服务提供商, 作业成本分析法, 服务定制, 成本, 成本动因

Abstract: By analyzing the characteristics of running and costing-forming process of ASP system, a detail table of costing construction was designed based on the software engineer. ASP service just was regarded as an abstract product of ASP system, so the activity-based costing(ABC) method was imported to estimate the costing and efforts of ASP service. At first, those activity center was defined based on the construction of costing of ASP system. Then, a series of cost driving factors were acquired by deeply and detail analysis. furthermore, a ABC-based Costing Estimate Model(ABCCEM) for ASP service was devised. At last, a instance was demonstrated to illuminate the application way of ABC-CEM. 

Key words: application service provider(ASP), activity-based costing, service customization, costing, driving factor