随着世界软件产业的发展,软件企业的规模越来越大,如何控制软件生产的成本和提高软件产品的质量成为软件企业普遍关心的问题。本文从理论的角度出发,指出软件企业实施CMM与实施作业成本法(ABC)是相互补充的,作业成本法能够较好地配合实施CMM的软件企业进行项目成本管理和控制。 With the development of software industry in the world, the scale of software enterprises is getting larger and larger. How to control the cost of software production and improve the quality of software products has become a common concern of software enterprises. This article from the theoretical point of view, pointed out that the implementation of CMM software companies and implementation of ABC (ABC) are complementary to each other, ABC can better coordinate with the software implementation of CMM project cost management and control.