摘要:隨著信息系統(tǒng)規(guī)模的擴大和維護要求的提高，信息系統(tǒng)運行維護經(jīng)費的投入逐年也在增長。通過分析信息系統(tǒng)運維活動的現(xiàn)狀及困境，結(jié)合ABC法的基本原理，對信息系統(tǒng)運維費預算的構(gòu)成進行探討和研究，對信息系統(tǒng)運維費的預算結(jié)合理論與案例進行深入剖析，對我國應用ABC法加強信息系統(tǒng)運維費預算管理提出具有針對性、可行性和實際操作意義的建議。

關(guān)鍵詞：ABC法 信息系統(tǒng) 運維活動  預算管理

Abstract:With the expansion of the scale information systems and increased maintenance requirements, information systems into operation and maintenance funds is growing year by year. By analyzing the status of system operation and maintenance activities, and difficulties, combined with the basic principles of ABC method, operation and maintenance costs on the budget information system to explore and study the composition, operation and maintenance costs of information systems budget for combining theory and case-depth analysis of ABC Act to strengthen our application of information system operation and maintenance costs make targeted budget management, feasibility and practical significance of the proposal.

Key Words：ABC method, information systems, operation and maintenance activities, budget management