A Grid-based Architecture of Enterprise Total Cost Management Model

At the basis of the Activity-based Cost Management, the Cost Design and the traditional Standard Cost Management, the Enterprise Total Cost Management Model is put forth, which orients the Product overall Lifecycle Management and includes the all the business activities of the enterprise entire supply chain, to improve the veracity of cost computing. ETCMM, which advises the Target Cost to design the products´ cost and applies the Expense-Activity Dependence and the Activity-Product Dependence of ABCM to achieve the Cost Model, may effectively control and manage the pre-sale and manufacturing and post-sale cost of the products in product overall lifecycle. The grid- based architecture of ETCMM is advised to support the entire supply chain collaboration, and then the implementing algorithm is given. The latter gives the contrast and analysis of the several cost models.