【作者】 张雅楠；

【导师】 奚立峰；

【作者基本信息】 上海交通大学 ， 管理科学与工程， 2010， 硕士

【摘要】 ABC作业成本法经过近20年的实施,其缺点逐渐暴露出来。其中对于作业成本驱动的度量不一致;无法正确地反映成本的习性以及剩余产能;实施后修改地过于复杂,成本过高成为人们批评的主要原因。2003年IMA(美国管理会计师协会)提出将GPK德国的弹性边际成本法(Grenzplankostenrechnung)与ABC作业成本法相结合而得到RCA资源消耗成本法(Resource Consumption Accounting),这一全新的成本管理方法,有效地解决了反映成本习性、剩余产能管理以及间接费用分配的问题。由于产品成本的产生于多个部门,归集产品成本信息也是要从在各个部门进行,要求追踪到贯穿于多个部门间的成本流,因此对于部门间信息共享的要求十分迫切。加之TOVE本体之前对于ABC作业成本法的成功表示,以及其自身的成熟性和一阶谓词逻辑描述的准确性。本文利用TOVE(Toronto Virtual Enterprise)多伦多虚拟企业本体,对RCA资源消耗成本法进行知识表示,以便从语义层次上解决知识共享问题。在此,本文主要在以下几个方面做出了相应的工作:1.利用TOVE本体,系统的定义了过程、资源池,资源池作业、资源池资源以及资源池的相互关系。2.通过所提出资源的期间属性以及资源池作业的输出相关性,表述了资源池资源消耗的成本习性(固定/变动成本)。3.提出了内部交易这一作业,用来将资源池相互关联,使得资源池内部的资源消耗成本的习性得以传递至下一资源池,保持了对TOVE本体规范的遵守,并且完成了资源池间的成本习性的表示。4.提出了6种动态成本点,通过这6种动态成本点完成RCA资源消耗成本法的成本归集的表示。5.在上述对RCA知识表示的基础上,编写了RCA资源消耗成本管理系统程序,并利用该程序对XXX公司的某工程机械订单进行了相关的案例分析。更多还原

【Abstract】 In recent 20 years, CFOs and controllers complain the support decision information supplied by ABC doesn’t satisfy their requirements far away. It focuses on that the multiple hierarchical cost drivers, inabilities of cost behavior reflection and ideal capacity management, and the high cost of maintains. So in 2003, IMA recommand a new cost management methodology, RCA (Resource Consumption Accounting), combing with GPK and ABC. It effectively resolves the problems that reflecting cost behavior, excess and idle capcity management and overheads distribution.Existing widely in all departments, cost information is required to share in every units of enterprise. TOVE ontology provides a shared terminology for the enterprise that each agent can jointly understand and use, uses FOL to define the meaning of each term in a precise and unambiguous manner and successfully to represent Activity-Based Costing. Therefore, I use TOVE ontology to represent RCA to share knowledge based on semantic hierarchy. The main contributions in the paper are as follows:1. Based on TOVE ontology, I systematically define process, resource, activity, resource pool and the relationships among them.2. Propose period resource, non-period resource, output-related activity and non-output-related activity to represent cost behavior.3. Propose internal transaction to communicate and send resource with cost behavior identification between resource pools. At the same time, internal transaction is a special TOVE activity ontology abiding on TOVE semantic rules. 4. Propose six dynamic resource cost points to describe the cost assignment in resource pool.5. Based on the representation of RCA knowledge, write Resource Consumption Accounting Management System demo software, to have a case study that the cost estimation about XXX company engineering machine order.更多还原