【作者】 符刚；

【导师】 林万祥；

【作者基本信息】 西南财经大学 ， 会计学， 2008， 博士

【摘要】 在知识经济时代,信息同物质和能源两大要素一样,已成为一种重要的经济资源。无论是企业主体之间的交易,还是企业内部的管理决策,都需要大量的信息,信息成为经济管理和决策的依据。然而,相对于人们的无限需求而言,信息是稀缺的。并且,各企业之间由于认识能力差导等原因,存在不同程度的信息不对称问题。不对称信息会导致相关者产生四大行为:逆向选择、隐藏行动和信息、信号传递、信号甄别。但无论是那一类行为发生,对企业而言都会产生成本。肯尼思·J·阿罗在20世纪80年代就指出,信息的获得能改变经济领域所面临的不确定性,但不确定性具有经济成本。企业的生产活动、管理活动,或购销与服务活动都需要信息,并产生信息。而无论是信息获取还是信息生成,都会产生一定的费用或损失,形成信息成本。当然,这些成本形成的原因是相关者信息的非对称性。如果处于企业管理决策过程中,信息的不对称性状态引致的成本就成为企业的管理信息成本。因此,企业管理信息成本产生的根源是信息不对称,是管理者与其他相关各方各自拥有的信息不对称。管理信息成本是指企业在管理过程中,为了减少决策结果的不确定性,收集、加工、储存、传递、利用管理信息花费的代价和信息不完全产生的决策损失。管理信息成本的本质内涵是基于管理的信息成本。管理信息成本是企业成本的一种新形态,是信息成本的重要组成部分,在现代企业管理决策中起着重要作用。但管理信息成本的本质特性是什么?对企业有何影响?应如何对它进行计量、集成管理并控制?带着对这些问题的思考,作者展开了对管理信息成本的研究,撰写了本文。本文在对国内外信息成本研究现状及进展进行述评后,以信息不对称理论、成本管理理论、集成管理理论、业务流程重组理论等作为理论基础,以企业可持续发展为根本目标,对现代组织的管理信息成本进行深入探讨。然后,以管理信息成本控制和价值创造双重目标为逻辑主线,阐述管理信息成本的本质特征、管理信息成本三维立体构成、管理信息的成本与价值。最后,在管理信息成本计量的基础上,提出管理信息成本集成与控制战略,包括管理信息结构、管理信息系统、管理信息流和管理信息成本的集成,以及基于作业成本管理、目标成本管理等思想的管理信息成本控制战略。本文除导论部分介绍了写作背景、研究现状、研究思路及研究方法外,全文分六章来展开研究。第1章,管理信息成本研究的基础理论。本章主要研究了两部分内容,一是信息与管理信息理论,对信息的基本内涵与本质特性,管理信息的概念与属性进行了论述,提出了信息的定义标准;二是管理信息成本研究的理论借鉴,包括不对称信息理论、成本管理理论、集成管理理论、业务流程重组理论等,它们为管理信息成本的研究奠定了坚实的理论基础。第2章,管理信息成本基本理论。本章研究了三项内容:一是管理信息成本的本质与特征。在认识了信息成本的基础上,将管理信息成本定义为“企业在管理过程中,为了减少决策结果的不确定性,收集、加工、储存、传递、利用管理信息花费的代价和信息不完全产生的决策损失。”并分析了管理信息成本的成因、特点和意义。二是基于信息流程视角的管理信息成本。伴随着管理信息的收集、存储、传递、加工、利用和反馈,管理信息成本产生和形成于管理信息流程。三是管理信息成本的构成和识别。本文提出管理信息成本的构成可以从三维立体角度进行认识,即决定企业管理信息成本的元素包括三个维度:时间长度、项目宽度和费用厚度。本文分别以管理信息流程、管理层次和成本源为标准,讨论了管理信息成本的类型,提出了管理信息成本的“四层次论”:管理信息成本可分为跨企业间组织管理信息成本、战略管理信息成本、管理控制信息成本和作业管理信息成本。最后,研究了管理信息流成本、管理信息系统成本、管理信息结构成本的构成项目与识别方法。第3章,管理信息成本相关理论分析。成本是价值创造的源泉,成本是产生收入的驱动力。本章从五个方面论述了管理信息成本相关内容,包括管理信息价值与成本的一般分析,管理信息价值与成本的信息经济学分析,基于期权理论的管理信息价值分析,管理信息成本的时间性分析,管理信息成本、信息技术、企业组织结构理论分析。第4章,管理信息成本计量。管理信息成本计量在财务会计与管理会计系统中都居于核心地位。本章在分析了管理信息成本计量的必要性、复杂性与可行性之后,重点论述了管理信息成本的计量属性、计量模式与方法。本章提出,市场价格是管理信息成本计量的基础,由于历史成本、重置成本、公允价值、可变现净值和未来现金流入量现值五种计量属性各有特点和局限性,为满足不同的要求,在达到多元化会计目标的计量过程中,企业可以采用这样的计量属性模式:基于财务会计系统的计量以历史成本为计量基础;基于财务分析及管理会计的计量可采取历史成本和其他计量属性并存择优选用。并且,按“信息共享,数据相融”的原则,根据管理信息成本计量的变量结构、开放式结构、一体化结构和数据结构的要求,以及成本系统演进第四阶段模型的特点,构建“单轨制”的管理信息成本计量模式。根据管理信息成本的计量模式,提出了管理信息成本计量的两种方法:总拥有成本法和时间驱动作业成本法。第5章,管理信息成本集成。管理信息成本集成是对管理信息成本进行控制的基础。本章首先论述了集成成本管理和集成成本管理系统的基本内容、特征、作用等。然后,研究了管理信息成本集成的基础、路径和模式,包括管理信息成本集成所依赖的信息资源规划和企业资源计划,基于控制过程的管理信息成本集成、基于战略管理的管理信息成本集成、基于跨企业间组织的管理信息成本集成3种集成路径,以及管理信息成本集成的模式。最后,研究了基于成本源的管理信息成本的集成,包括:管理信息结构成本集成的前提、原则和路径,管理信息流成本集成的基础、路径,管理信息系统成本集成的内容、特点、一般模式。第6章,管理信息成本控制战略。本章研究了四个方面的内容:一是管理信息成本控制战略的内涵、目标与特点。本文指出,管理信息成本控制战略包含了管理信息成本控制过程中的战略和战略管理信息成本控制两个核心层面;管理信息成本控制战略的目标是一个综合体系,即以管理信息成本降低为基点,以改变管理信息成本发生的基础条件为措施,使企业获取成本优势并形成竞争优势,配合企业尽可能获得最大利润、星系价值创造最大化和星系价值分配最优化;它具有目标多极性、价值创造性、环境适应性、时空拓展性、要素整合性等特点。二是管理信息成本控制战略思想和战略分析。本文认为,管理信息成本控制战略思想是关于管理信息成本控制战略理论架构的概括与总结,决定着管理信息成本控制战略制定和实施的基本思路,规范着管理信息成本控制的内容和措施。这些思想包括源流管理思想、价值至上思想、匹配控制思想、融入整合理想、全员参与思想、精益管理思想。管理信息成本控制战略分析主要涉及成本控制环境分析、价值链分析、成本优势分析与标杆分析、成本驱动因素与战略成本动因分析。三是管理信息成本控制战略的方法选择与保障措施。控制方法是“奠基性的”方法制度,如目标成本管理、责任成本管理、作业成本管理;保障措施是一种基础性的保障制度,包括时空体系的设计、组织结构的选择、控制制度的构建。四是管理信息成本控制策略。本文分别从管理信息系统的规划、信息化商业模式的选择、管理流程的优化与规范、管理信息系统的维护与运营、管理信息组织结构的构建角度提出了具体的、有针对性的管理信息成本控制策略。更多还原

【Abstract】 In the era of knowledge economy, Information, which is same to material and energy, has become an important economic resource. Because enterprises need lots of information both in the inter-enterprises transactions and in the inter-management decision-making, Information has become the basis of economic management and decision-making. However, in relation to people’s unlimited needs, information is scarce. In addition, all enterprises due to poor understanding of derivative, and other reasons, there are different levels of information asymmetry problem. Asymmetric information may lead stakeholders to take the following four acts: adverse selection, hidden action and information, signal transmission, signal screening. But any type of acts of enterprises will have costs. Kenneth J. Arrow in the 1980s said the access of information may change uncertainty faced in the field of economic, and uncertainty lie in economic cost. Many acts of enterprises, such as producing, managing, buying, selling, servicing, need information, and would produce information. Both the accesses and the form of information will have certain expenses or losses, costs, which are information cost. The reason of information cost existing is information asymmetry in stakeholders. Management information cost origin from information asymmetry in the process of management decision-making.Management information cost is the cost, which happen in collecting, processing, stockpiling, transferring, using information to decrease the uncertainty of decision-making, or the losses for incomplete information, in the process of management decision-making. The essential connotation of management information cost(MIC) is information costs based on management. MIC is the new form cost, and an important component of information cost. What are the characteristics of MIC? What is the effect of MIC to enterprises? How to measure, to integrate, and to control MIC? Facing those questions, the author started to study MIC, and wrote the paper. After expositing the research status and the reviews about MIC both in China and abroad, taking sustainable development of enterprises as a fundamental objective, and basing on information asymmetry theory, cost management theory, integration management theory, theory of business process reengineering, the paper studied in-depth MIC of contemporary organizations firstly. Then, the paper researched the conception, the characteristics, the content of MIC, and cost and value of management information. Lastly, based on the measurement to MIC, the paper put out the integration and the control strategies. The paper is divided into six segments, except for introduction.Chapter 1, basic theories of the study on MIC. The chapter includes two parts. The first is the theories of information and management information, including connotation and characteristics of information, and concepts and attributes of management information. The second is the basic theories of study on MIC, such as information asymmetry theory, cost management theory, integration management theory, and theory of business process reengineering.Chapter 2, the theory of MIC. The chapter has three parts. The first part is the nature and characteristics of MIC. On the base of IC, MIC is defined as“the cost, which happen in collecting, processing, stockpiling, transferring, using information to reduce the uncertainty of decision-making, or the losses for incomplete information, in the process of management decision-making.”The causes, characteristics and significance of MIC are also analyzed. The second part is the MIC based on the angle of information flow process. The author researched the costs from processes of collecting, processing, stockpiling, transferring, using, and feedback of management. The third part is the composition and the identifying of MIC. The author thought MIC is composed of three dimensions, which is length of time, width of project and thickness of expenses. And according to standards of management flow processes, management levels, cost origin, the author discussed the categories of MIC, and gave out four-level theory, that is MIC should be classified into inter-organization MIC, strategic MIC, controlled MIC, activated MIC. Lastly, the author studied the composition and identifying method of management information flow cost, management information system cost, management information organization cost.Chapter 3, the related theories analysis of cost and value about MI. Cost is the origin of value creation, and is the drive power to bring income. The chapter discussed the relationships between cost and value of MI, including general analysis, the analysis based on information economics, options analysis, and time analysis, the analysis of MIC,IT, and organization structure.Chapter 4, the measurement of MIC. The measurement of MIC is the core in both financial accounting system and management accounting system. After analyzing measurement necessity, complexity and feasibility of MIC, the chapter researched importantly measurement attributes, pattern and method. The author thought market price is the basis for measurement of MIC. Because each of historical cost, replacement cost, fair value, net realizable value and present value of future cash flows has different limitations, enterprises may adopt the following pattern: in financial accounting system historical cost is as the measurement basis; in financial analysis and management accounting system historical cost and other attributes exist in together, and the best selected. The chapter also constructed the measurement pattern of MIC on some requirements. Lastly, the author put out two kinds of measurement method: total cost of ownership method and time-driven operating cost method.Chapter 5, the integration of MIC. Integrated MIC is the basis of controlling MIC. Firstly, the author studied integrated cost management and system of integrated cost management. Then, it researched the integration of MIC, which includes the basis, the paths and the model of integration. Lastly, the chapter researched the integration of MIC based on cost origin, which includes premise, principles and paths of management information organization cost(MIOC), management information flow cost(MIFC), management information system cost(MISC).Chapter 6, the strategy of controlling MIC. The chapter discussed four parts. The first part includes the connotation, objectives and characteristics of the strategy of controlling MIC. The paper pointed out the strategy of controlling MIC is composed of two areas that are the strategy in the process of controlling MIC and strategic control of MIC. The strategy objectives of controlling MIC is an complex system, which is to get cost advantages and competitive advantages, and to maximize profits, to create most value and to distribute the best in value constellation, with decreasing MIC and changing the condition which may lead to produce MIC. The second part is strategic ideas and strategic analysis of controlling MIC. Strategic ideas, such as origin management idea, idea at first value, matching control idea, integration idea, all-participative idea, lean cost management idea, affect control the plan, paths and means. Strategic analysis involved environmental analysis, value chain analysis, cost advantages and benchmark analysis, cost-driven and strategic factors cost driver analysis. The third part discussed the selected means and security measures of controlling strategy of MIC. The control means are the‘groundbreaking’system, for example, target cost management, responsibility cost management, and activity based costing management. The security measures are the basic security system, including designing time and space system, selecting organizational structure, and constructing control system. The forth part is the countermeasures of controlling MIC.更多还原