成本會計資訊系統係由於成本方法，成本流程兩成本分攤等的不同而非常複雜，不易開發簡便、標準及延伸性的係統軟體，更無法與整合製造系統和製造管理資訊系統作結合，造成資訊結構的中空與斷層。本文提出混合式系統設計，以模組階層式方法，整合分析設計三種不同成本系統，產生標準、透通、及再用性高之軟體之件，解決製造業資訊結構完整性和標準化問題。 How to design a simple, standard, and scaleable cost accounting information system, CAIS, is critical to the success of the corporate information systems development. Due to the variety of cost methods, cost bases, and cost procedures, the CAIS proprietary properties have hindered the endeavors to build simple and standard CAIS software packages which can be applicable to a wider corporate users. Little literature is found to completely and thoroughly address this issue nor to provide a formal, systematic, and methodological design approach. Current state-of-the-practice builds CAIS from scratch, outsources the CAIS project, or simply limits the use of CAIS software packages. None of these approaches is satisfactory nor adequate. We present in this paper a study which addresses this design issue and proposes a module-based, structure-open, and method-mixed CAIS which focuses on the data model and the process model plannings as the formal and systematic solution template to build modular and reusable costing systems. Our solution is a hybrid design of CAIS modules. In the design, we create a three-level module hierarchy based on the concepts of bottom-up functionality and top-down commonality. We apply the relational model to develop the entity-centric database schema. In implementation of the data and process modeling, we have built a system prototype on Windows NT platform in order to show the promise of this design approach.