基于工作流元模型的作业成本分析法研究

为了给企业建模、模型仿真和作业成本计算提供统一的框架,提出了一种基于工作流元模型的作业成本分析方法.利用元模型中相关的类与关联,建立了资源动因与活动的联系.深入研究了作业成本法中最关键的成本动因计算,针对不同类型的成本动因,提出了经验值法、概率分布法和时间比例法等3种算法.以离散事件仿真技术支持作业成本计算,克服了传统作业成本分析工具计算结果准确性受主观估算精确度制约的缺陷.最后,以图示方式概要地展现了基于该元模型进行作业成本计算的流程,并展示了部分实例在基于该元模型开发的工作流仿真系统中的运行情况.

Activity-based costing based on workflow metamodel

In order to provide a unified framework to integrate the techniques of enterprise modeling,model simulation and Activity-Based Costing(ABC) calculation,an ABC based on workflow metamodel was put forward.The association between resource drivers and activities was achieved by the corresponding classes and their associations within the metamodel.As the kernel of ABC,the calculation method of cost drivers was detailed considering different types of cost drivers,and three different algorithms were brought forth,which employed the discrete event simulation technique in ABC to overcome the disadvantages that the accuracy of calculation results by traditional ABC tools were largely influenced by precision of subjective estimation.Finally,diagrams were used to illustrate the ABC process based on the metamodel,and the interfaces of the workflow simulation system based on the meta model were shown via a practical case.