集成系统设计中的经营过程成本分析技术研究

在描述系统方案的过程模型基础上，通过生成二次模型建立层次性的成本动因，从直接发生的活动对成本进行归集，并依照活动的目标进行分配，然后应用离散事件仿真技术模拟资源约束下的成本发生、归集和分配情况，分析系统集成过程中发生的成本替代效应、转移效应、效率效应、质量效应和固化效应。系统地介绍了生成二次模型的原则，以及依据模型进行数据采集和分析的方法，最后，以一个案例介绍自主开发的GEM集成建模和仿真软件工具的应用情况。

Business Process Costing in Integrated System Engineering

Based on the analysis of CIM system's process model, a secondary simulation models is developed from the initial process models. Furthermore, by building layered cost-drivers, which sum up the costs in direct related activities and distribute the costs according to the activities' goals, the discrete-event simulation techniques is applied to visualize that how the costs are generated, classified and distributed into final products. And then, the phenomena,such as cost transfer, cost replacement, efficiency improvement, quality improvement and cost consolidation during CIM implementation, are analyzed. Finally,an illustrative example is given to demonstrate our ideas employed by using the our developed software toolkit.