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题名: 铜加工行业作业成本管理系统研究
其他题名: The Research of Activity-Based Costing Management System for Copper Processing Industry
作者: 李伟超
导师: 南琳
分类号: F275.3
关键词: 铜加工行业 ; 作业成本法 ; 成本管理系统
索取号: F275.3/L35/2010
学位专业: 模式识别与智能系统
学位类别: 硕士
答辩日期: 2010-06-03
授予单位: 中国科学院沈阳自动化研究所
学位授予地点: 中国科学院沈阳自动化研究所
作者部门: 工业信息学研究室
中文摘要: 随着铜加工行业信息化的推广和应用,传统的生产成本管理模式已不适应企业发展的要求。铜加工行业生产过程复杂,产品品种、规格多样,生产成本管理工作难度大。铜加工行业正面临着生产高度自动化、产品多元化、组织柔性化、服务理念客户化、信息系统网络化以及市场视野全球化的时代,对成本管理提出了新的发展要求。因此,铜加工行业成本管理必须适应新经济发展的要求,建立更加合理的成本核算体系和运行机制,提供高效的成本管理系统软件,实现信息的集成与共享,为企业的经营决策提供及时、可靠的成本信息。 论文首先研究了铜加工行业成本管理的相关理论进行了深入的研究,包括作业成本管理理论的产生、国内外理论发展与应用现状、作业成本法基本原理、作业成本在企业信息化中的应用等,从中总结了铜加工行业运用作业成本管理的优势,为铜加工行业作业成本管理体系的设计和系统构建提供了理论支撑。 在此基础上,针对铜加工行业生产工艺流程和成本构成特点,提出了铜加工行业成本管理的体系结构和实施方案。根据该体系结构,对系统进行了需求分析和功能设计,利用J2EE技术开发了四层B/S软件体系结构的铜加工行业作业成本管理系统,并将系统原型应用于企业实际案例。
英文摘要: With the promotion and application of information technology in copper processing industry, the traditional mode of production cost management no longer meet the requirements of enterprise development. Management of production costs is difficult, because of complex production process, variety products and diversity specifications of copper processing industry. Facing the times of high degree of automation, production diversification, organization flexibility, customer oriented service concept, information system networking and the globalization of market perspective, copper processing industry is on the new development requirements of cost management. Therefore, the cost management of copper processing industry must adapt to new requirements of economic development, build a more reasonable cost accounting system and operational mechanism, provide efficient cost management system software, realize information integration and sharing, provide timely, reliable cost information to the enterprise's decision making. Firstly, the relative theories of cost management for copper processing industry were researched in depth, including the generation of activity-based cost management theory, domestic and international situation of theory development and application, basic principles of activity-based cost, application of activity-based cost in enterprise informatization and so on. Then, the advantages of activity-based cost management for copper processing industry are summarized, which provide a theoretical support to the architecture designation and system build of activity-based cost management for copper processing industry. On this basis, aimed at the characteristics of production processes and cost structures of the copper processing industry, this research proposed the architecture and implementation of activity-based cost management for copper processing industry. According to the architecture, this dissertation analyzed system demand and designed system functions, developed an activity-based cost management system based on four-tier B/S mode software framework by J2EE. And the system prototype was used in an actual business case.
语种: 中文
产权排序: 1
内容类型: 学位论文
URI标识: http://ir.sia.cn/handle/173321/9368
Appears in Collections:工业信息学研究室_学位论文

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Recommended Citation:
李伟超.铜加工行业作业成本管理系统研究.[硕士学位论文].中国科学院沈阳自动化研究所.2010
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