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THE ABC-SERVICE AGENT:A SYSTEM PROVIDING AN ENTERPRISE WITH THE ELECTRONIC SERVICE OF ACTIVITY-BASED COSTING

 

TITLE THE ABC-SERVICE AGENT:A SYSTEM PROVIDING AN ENTERPRISE WITH THE ELECTRONIC SERVICE OF ACTIVITY-BASED COSTING.
AUTHOR JUNPHEN CHATPIRIYAKUL
DEGREE MASTER OF SCIENCE PROGRAMME IN COMPUTER SCIENCE
FACULTY FACULTY OF SCIENCE
ADVISOR JARERNSRI L. MITRPANONT
CO-ADVISOR THANWADEE SUNETNANTA
 
ABSTRACT
This research studies the concept of an agent that is used in our design of a software system which provides an enterprise with the service of Activity-Based Costing (ABC) through the Internet and which is referred to here as “The ABC-Service Agent: a System Providing an Enterprise with the Electronic Service of Activity-Based Costing”. The calculation of the costs of products or services by ABC is capable of showing the real costs of products or services. Since it is not widely used in Thailand and has not ever been developed here, we develop a prototype of the ABC Software in this research. The design of the ABC-Service Agent is based on the concept of an agent that defines the goals of a service and knowledge of a system. There are two types of communication: the ABC-Service Agent communicating with users and the ABCService Agent communicating with the ABC-Database. The ABC-Service Agent is composed of four main components, namely the ABC-User Interface, ABC-Service Main Engine, ABC-Database Interface, and the ABC-Database. The ABC-Service Main Engine consists of the ABC-Service Handler, ABC-Service, and the ABCProcess. It is responsible for providing such services as the ABC-Authorization Service, ABC-Information Initialization Service, ABC-Information Processing Service, ABC-Information Maintenance Service, and the ABC-Information Inquiry Service. By design, the prototype developed here uses PHP 4.0 as a tool, the SQL Server as the DBMS, and the Personnel Web Server (PWS) as the Web Server. The prototype starts operating when a user sends the system a request or information through the Internet, and this is then processed by the system. The system connects the ABCDatabase with the ABC-Database Interface. When the processes of the system have been completed, the system sends the results it obtains back to the user through the Internet. As for testing the system, two case studies are set up. One is for a service enterprise, while the other is for a manufacturing enterprise. Data consisting of about 10,000 records are used in the experiment. A prototype of the ABC-Service Agent reveals its capability to accurately perform ABC, which effectively fulfills the objectives of our system design. Users can define the Activity Model (Activity Unit, Business Process, and Activity), and Cost Model (Cost Element, Cost Driver, and Cost Object), as well as calculate the costs of products or services, including maintenance and answers to inquiries about the system. The system can clearly present the results in a graphic format as well.
KEYWORD AGENT / PHP / WEB-BASED APPLICATION / ACCOUNTING ACTIVITY-BASED COSTING / ABC / COSTS

 

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