作业成本管理的研究及作业成本核算软件开发

【作者】 郭会侠；

【导师】 孙树栋；

【作者基本信息】 西北工业大学 ， 管理科学与工程， 2002， 硕士

【摘要】 市场的竞争使企业的生产完全面向顾客，即以最低成本制造出顾客满意的产品，传统成本管理的局限性已不能满足企业的要求。作业成本管理是通过对作业进行动态的追踪，反映、计量作业及其成本，评价作业业绩和资源利用情况的方法。作业成本核算适应新的企业观，并解决了传统成本计算中间接费用分配不合理的问题。 作业管理与企业业务流程重组是作业成本管理实施的前提，企业业务流程可划分为不同的类型，各类型有不同的重组方式，本文设计了六种方法概括了企业业务流程重组的类型，建立了作业业绩计量模型并采用模糊评判法进行作业业绩评价。 作业成本核算是作业成本管理的核心内容。它是作业成本管理其它内容的信息来源。本文介绍了作业成本核算的基本概念和基本原理之后，提出了它的基本假设，进而设计了核算步骤，并根据核算步骤与假设结合矩阵理论建立了成本核算模型。 论文还用UML对作业成本核算体系进行分析与设计，建立了系统UML模型，并提出了系统软件的组件设计思想。 在以上研究的基础上，采用C／S模式，以SQL Server7.0作为数据库管理系统，应用Delphi5.0完成了系统的程序设计，并给出了系统运行的结果。更多还原

【Abstract】 With the growing competition of the world market, we have to make the best product that satisfies customers in the lowest cost. The cost information provided by traditional method could not meet the need for cost management. Activity Based Costing (ABC) has been proved to be a good method .ABC is a management tool that enables users to determine the actual costs associated with producing a product or service. ABC requires practitioners to correctly identify and track costs and to accurately proportion costs (both direct and indirect) to the activities that contribute to production.The paper based on ABC method, first, a system of cost management in across-the-board is introduced, and the method and content in the system is put forward.Second, the paper sets up a model with matrix theory and realize it in programming.Third, the paper focuses on process model and its modeling method based on UML, which is a support model of object-oriented of ABC.Fourth, since activity management is complicated and fuzzy, the paper uses the model of fuzzy comprehensive measurement to evaluate performance of activity based on various factors.Fifth, the paper divides the system into several functional modules, so the realization is simplified.Finally, the paper uses Windows 2000 as the operating system, Microsoft SQL Server7. 0 as the database management system, Delphi5. 0 as the development tool, we develop the system. Running results show that the system can meet the requirement of cost management of an enterprise.更多还原