【作者】 杨枫；

【导师】 姚丹霖；

【作者基本信息】 国防科学技术大学 ， 软件工程， 2007， 硕士

【摘要】 随着市场竞争的日趋激烈,有效降低产品成本成为生产企业的关注的焦点,因此成本管理系统的建设已成为近几年国内生产型企业研究和开发的热点。在我国,作业成本管理并未得到有效的应用,企业仍停留在标准成本管理的模式中,无法对生产成本进行有效管理和控制,无法应用目标成本来降低成本。有效的成本管理已成为制约生产型企业发展的重要瓶颈。生产型企业的成本管理面临着一场重大的改革,企业应摒弃传统落后的标准成本管理模式,采纳全新的作业成本管理模式,及时和准确地掌握作业成本,利用目标成本对生产的各个部门和工段进行损益管理,有效地降低成本。作业成本管理系统软件将为这场变革提供强有力的保证。本课题主要研究基于软构件的软件开发方法在作业成本管理系统中的应用,旨在对作业成本管理系统在软件可重用性、可扩展性以及切合MIS系统开发特点等方面有所贡献。本文首先对MIS系统的结构进行了分析,提出了MIS系统的软构件开发模型。根据软构件开发模型,采用PowerBuilder构件了整个构件库:表单处理构件、表单查询统计构件、报表构件和系统控制构件。在表单构件的设计和实现过程中,创新性地提出了表单构件的层次构造方法,把表单处理构件和表单查询统计构件有效地统一起来,更利于构件的管理和构件的抽取。在对企业成本管理模式分析之后,研究了标准成本管理、目标成本管理和作业成本管理三种模式集成的可行性,给出了改进的作业成本管理系统原理图,并采用软构件技术设计并实现了一个作业成本管理系统(COMPASS)。该系统的目标是实现稳定的、高性能的、灵活的企业级管理系统,能够对企业内部部门进行有效成本管理,完成有效降低产品成本的企业运营需要。本文对COMPASS系统的表示层、业务逻辑层和数据持久层进行了深入的讨论,详细论述了如何优化系统结构、构建具有高效率、高可靠性的作业成本管理系统。此外,本文还针对作业成本管理系统中的难点,给出了改进的成本累积计算算法实现,实现了成本累积计算处理的高效化。本文最后对COMPASS系统功能进行了测试,在测试的基础上,验证了成本累积计算算法的高效性,并对软构件以及作业成本管理系统的发展给出了积极的展望。更多还原

【Abstract】 Along with the intense market competition, the enterprises begin to focus their attention on reducing production cost and development of cost management system. In our country, the activity-based cost (ABC) is given little attention. The enterprise’s cost management is still standard cost management, which is unable to carry on the effective management and control the production cost, and also become a bottleneck of enterprises’ development. Cost management confronts the vital question of innovation to apply an ABC management system, which can grasp the product cost, carry on the profit and loss management on department and adopt cost reduction activity.This research mainly talks about the application of component development method in ABC system, with the purpose of making contribution to the reusability and expansibility of software system.This article first analysis to the MIS structure and propose the MIS development model based on component. According to this model, component library for MIS with PowerBuilder can be created, including form processing component, form query component, report component and system control component. In the process of form component design and development, the innovation is that it proposes the form component level structure method and effectively unifies the form processing component and the form query component.After analyzing three kinds of cost management patterns, which are standard cost management, target cost management and ABC management, this article studies integration the feasibility of these patterns, gives out a improvement of ABC management system conceptual design and realization of COMPASS based on soft component technical. The target of the system is to realize a stable, high performance and flexible management system. It can effectively administrate the enterprise’s interior department and reduce the product cost. This article discusses the detail of presentation layer, business logic layer and data persistence layer to construct the system, and shows how to optimize the system structure and how to construct a COMPASS system which is highly efficient reliable. Besides this, this article especially expatiates an improvement cost rolling calculation algorithm and its realization.Finally, this article tests the system’s function and performance. Based on the tests, it analyses the advantages and the shortcomings of the system, validates the superiority of cost rolling calculation algorithm, and shows a positive future of the system’s development with soft components.更多还原