现代制造环境下基于作业字典成本决策方法的研究

在现代制造环境下,传统的成本核算法不能准确地计算出产品的成本,利用作业成本法的思想建立在制造型企业内产品成本的计算软件,并利用作业字典进行成本决策——产品组合、自制购买和计划策略决策。     

运用作业成本法进行客户盈利能力分析的思考

不同的成本计算方法导致不同的成本计算结果,并影响到客户盈利能力的评价结果.传统成本计算法掩盖了客户盈利能力的真实信息.而作业成本法通过区分直接成本和间接成本.找出间接成本的成本动因,将间接成本依据成本动因追溯到特定客户,提高了客户盈利能力评价结果的可靠性.按照作业成本法的基本原理,推导出客户盈利能力分析的基本流程和成本计算模型,再通过实际案例说明其具体过程,并讨论了作业成本法在企业客户管理方面的实践运用.研究表明,作业成本法较之传统成本法明显提高管理者在分析客户盈利能力时的准确性,为制定客户管理决策提供科学的参考.     

作业成本法在我国中小企业应用案例研究

中小企业在发展壮大的同时,也面临成本大幅攀升、盈利空间急剧压缩的困境。加强成本核算与管理是中小企业摆脱生存及 发展困局的必由之路。作业成本法是一种比较先进的成本核算方法,在企业产品成本核算中应用作业成本法,是中国进一步深化 企业成本核算改革的重大举措。通过对作业成本法在JX公司的应用研究可以看到,实施作业成本法能够为信息使用者提供准确 的成本信息,从而有利于企业管理层进行有效的管理和决策。但同时也应看到,作业成本法的计算过程较为复杂,实施条件较为苛 刻,并非适用于所有的中小企业。     

两级作业成本管理系统设计与实现

作业成本法在企业战略决策和战术决策方面都有应用,但是如何使作业成本实施同时满足战略与战术决策的需要,是实施应用的难点。文章提出一种两级作业成本管理系统的实施体系和框架结构,把企业看成部门的集合体。在部门层次,分别对各部门实施作业成本,侧重于战术决策,在企业层次,对各部门的实施进行信息综合,支持战略决策。对作业成本核算模型在以下三个方面进行了扩展:丰富的分配路径、统一的动因管理、统一的分配管理,从而增加了模型的适用性。结合提出的体系结构开发了原型系统,并给出原型系统的信息模型和在一个小型企业的运行案例。     

钢铁企业作业成本管理系统研究

随着经济环境的变化,传统成本管理方法在强化钢铁制造业成本管理方面显得乏力.针对钢铁企业多品种、小批量生产模式下的成本管理问题,提出了以炉号、生产批次为依据且面向作业资源管理的作业成本集成管理模型.在对用户需求分析的基础上,采用IDEF0方法建立系统功能模型和信息模型,运用面向对象方法建立了系统UML模型.最后开发了集成化的作业成本管理系统,并在某钢铁企业得到成功实施和应用,论证了其可操作性和先进性.     

基于ABC的药业企业成本控制系统设计

精确的企业成本信息是企业进行生产管理、实施生产控制、乃至生产决策的重要依据。然而传统作业成本法扭曲成本信息的现象很可能导致成本失控,经营决策失败。本文引入了新的作业成本法(Activity Based Costing,ABC),探讨了ABC在药业企业成本核算中的基本原理,针对药业企业的运作模式、流程和特点,构建了基于作业成本法的药业企业成本控制系统模型,该模型对药业企业市场营销及竞争战略制定提供了重要的决策依据。     

作业成本管理要素与实施

作业成本管理(ABCM)是基于作业成本法(ABC)的新型集中化管理方法。它通过作业成本计量,开展成本链分析,指导企业有效执行作业,降低成本,提高效率。     

ERP与作业成本集成浅析

提出了作业成本法能满足ERP准确计算成本信息的要求,论证了ERP环境中应用作业法的可能性和必要性,并对ERP环境中应用作业成本的总体构建进行了初步的探讨.     

ABC核心：作业分析

随着企业生产的日益复杂,生产的间接费用呈急剧上升的趋势。作业成本法(ABC)正是以成本动因为基础,利用财务方法和IT工具,大大提高了成本分配的准确性和可追溯性,从而在许多先进的制造业企业信息化过程中得到追捧。开展作业成本管理,不仅可以提供相对准确的成本信息,还可依据作业链和价值链的分析,满足经营控制的需要。就于企业     

机群环境中软件许可证管理的研究

研究了在机群环境下作业管理系统中软件许可征管理的办法，该方法将软件许可证视为资源管理系统中的一类资源对象进行管理。提出了在机群环境下，组织多个用户作业共享有限软件许可证模型PBSLM，并闸述了该模型的原理和实现方法。     

Entwicklungsbegleitende Kalkulation von Softwareprojekten nach dem Unified Process

In early stages of software development projects it is particularly hard to find cost estimates for these projects, however, their importance for management decisions is of key impact. The lack of knowledge about the projects’ quantity structure in early project phases and difficulties to exchange calculation specific information between the development and the accounting departments make reasonable cost planning a severe problem. Therefore, this paper shows a new method of preliminary and development-accompanying cost planning for software development projects based on the unified process. Key idea is an affinity approach that uses information of former development projects in an adjusted activity based costing method.     

Design for a manufacturing data base for management use

The current state of the art in the field of data base management systems (DBMS) ranges from simple microprocessor-based information lists to complex international concerns costing millions of dollars. This paper describes an example of the use of this technology to create a manufacturing data base that contains information on eight plants located throughout the United States which manufacture plastic molded products. This work was performed on an IBM 3033 mainframe using a commercial data base software package. A presentation of the system design is given in the form of flowcharts and examples of system output reports are shown. Applications which are discussed are bill of materials processing, standards maintenance, performance measurement and pricing and job costing applications. Consideration is given to the various costs involved in the creation of the data base as compared to the benefits received by management. Finally, areas for planned expansion and improvement are given, including a proposed interface with an existing mini-computer based plant information system.     

Activity Based Costing for Component-Based Software Development

Component-based software development is a promising set of technologies designed to move software creation from its current, labor-intensive, craft-like approach to a more modern, reuse-centered style. However, a lesson learned from previous radical software process innovations is that a strong technology alone is generally insufficient for successful adoption. In order for gains to be realized from such technologies the management practices surrounding the implementation of the new technology must also change. It is with this view that we propose the adoption of a complementary management approach called activity based costing (ABC) to allow organizations to properly account for and recognize the gains from a component-based approach. ABC enables a management environment where appropriate incentives are created for the development and reuse of software components. Data from a large software vendor who has experience with ABC in a traditional software development environment are presented, along with a chart of accounts for a modern, component-based model.     

A framework for extending computer aided process planning to include business activities and computer aided design and manufacturing (CAD/CAM) data retrieval

Computer aided process planning (CAPP) systems have had limited success in integrating business functions and product manufacturing due to the inaccessibility and incompatibility of information residing in proprietary software. While large companies have developed or purchased complex order management and engineering applications, smaller manufacturers continue to use semi-automated and manual methods for managing information throughout the lifecycle of each new product and component. There is a need for reconfigurable and reprogrammable systems that combine advances in computer aided design (CAD/Computer Aided Manufacturing (CAM) technology and intelligent machining with product data management for documentation and cost control. The goal of this research is to demonstrate an architecture in which customer service, CAPP and a costing methodology known as activity based costing (ABC) are incorporated into a single system, thereby allowing companies to monitor and study how expenditures are incurred and which resources are being used by each job. The material presented in this paper is the result of a two year university and industry sponsored research project in which professors and students at the Costa Rica Institute of Technology developed a software application for FEMA Industrial S.A., a local machining and fabrication shop with sixty five employees and both conventional and CNC capabilities. The final results represent not only a significant contribution to local industry and to the students’ education but, also to the continuing growth of CAPP. Implementing better decision making tools and standardizing transactions in digital format would reduce the workload on critical personnel and archive valuable knowledge for analyzing company methods and expertise.     

新型作业成本管理信息系统设计与实现

主要阐述了一个新型作业成本核算系统的设计与实现，包括数据库设计、软件模型建立、作业字典报表和图形统计报表输出等．该系统克服了传统作业成本核算系统不能实现成本交叉分配和成本决策支持的缺陷．     

一种基于遗传算法的软件项目计划制定系统

软件管理中一个重要的问题是制定软件开发计划。本文针对软件项目计划制定的一系列问题,设计并开发了一套基于遗传算法的软件项目计划制定系统,该系统能同MSProject无缝集成,在实际使用中,收到了显著的效果。     

基于SOA的软件过程管理流程改进

以RUP为基础提出一种改进的软件过程管理模型。根据SOA构建系统的思想方法,对这个软件过程管理模型进行逐层的服务分类分析,列举软件过程管理模型中的一些关键服务流,以及这些关键服务流的输入和输出标准,通过这些标准,构建起的软件过程管理系统具有一定的科学性和标准性。     

面向地勘行业软件开发过程管理信息系统研究与开发

针对目前地勘行业软件开发过程信息管理缺乏规范化手段和软件运维措施落后等现状,在分析地勘行业软件开发过程管理现状和需求的基础上提出建立面向地勘行业软件开发过程管理信息系统。通过建立管理信息系统,在缩短地勘行业软件开发周期、提升开发过程资料回溯性以及提高行业软件开发过程管理和运维效率等方面取得明显进步,并通过实例验证了系统的实用性和有效性。     

版本管理与代码走查系统设计与实现

为优化软件项目管理,解决软件版本管理混乱、人工代码走查过程负责和结果难于控制的问题,研究了软件版本管理工具和代码走查工具,介绍了版本管理工具和代码走查工具在软件项目管理中应用。根据实践中软件项目管理的需求,提供了一种版本管理工具Subversion与代码走查工具Reviewboard相结合的系统的实现方法,介绍了版本管理工具和代码走查工具的安装部署,给出了一种基于该系统的软件开发应用流程。     

服装吊挂系统上位机软件设计与实现

介绍了一种基于以太网和RS485总线的服装吊挂系统设计,阐述了该系统的上位机软件的设计与实现。上位机软件是系统的控制中心,监控管理每个工作站的生产状况,实时生成薪资报表、产量报表、生产分析图。软件界面采用C#编程语言,通信模块的程序采用Delphi技术实现,后台数据库采用SQL2000。该系统已经投入企业使用,系统各项功能运行稳定,界面友好,满足用户需求。