Study on IT Service Cost's Calculate and Charging Strategy Based on Activity-based Costing

With the rapid development of IT (information technology) service industry, the number of customers, contents and complexity of IT service are constantly increasing, which leads to the rapidly rise of the cost of the IT service, and how to calculate the cost of IT cost becomes an very important problem. The paper tries to analyze and research on the cost accounting of IT service based on ABC(activity-based costing), and builds cost accounting method of IT service based on ABC, and then makes different charging strategies according to different types of customers.