基于成本项目的钢铁作业成本管理模型研究.pdfVIP

第 13 卷第 11 期 计算机集成制造系统 Vo1. 13 No.ll 2007 年 11 月 Computer Integrated Manufacturing Systems Nov. 2007 文章编号 :1006--5911(2007)11 一 2126 一 07 基于成本项目的钢铁作业成本管理模型研究 刘晓冰，李浩 (大连理工大学 CIMS 中心，辽宁 大连 116023) 摘 要:为提高钢铁集团的竞争力和精放化生产管理，提出了篡于成本项目的作业成本模现.该模组首先根 据钢铁企业的组织机构和工艺特点建立作业中心，并针对分厂所属的作业中心设置为独立核算单元.成本模型通 过集成财务系统和物资系统等子系统，并根据成本项目建立的映射关系匹配转账凭证和物资出库等数据来获得资 源.然后???据资源动因把资源归集到作业中心，并按作业动因把作业中心的成本归集到成本对象中.最后，采用 基于 Java 2 平台企业版的浏览器/服务器四层体系结构，设计和开发了原型系统.该原骂自系统通过在某钢铁集团 的实际应用，证明了模型的可行性和布效性。 关键词:作业成本管理模型:成本项目 s 作业中心 p 钢铁集团 中图分类 4号 :TP31 文献标 i只码 :A Activity翩 based costing rnanagernent rnodeI for steeI enterprises based on cost itern LIU Xia o-bing. LI Hao (CIMS Center, Dalian University of 丁echnology ， Dalian 116024 , China) Abstract, Aiming at improving core competitiveness and adopting lean production management for steel enterprises, Activity耐 Based Costing (ABC) model based on cost item was proposed. Firstly, activity centers were constructed based on organization structure and process characteristics, and some activity centers which belonged to sub-factory could be regarded as independent costing units. As the ABC model integrated financial system, stock system, etc. , resources were acquired by mapping the journal vouchers and materiaI data. Then according to resource drivers, re? sources were assigned to the activity centers and costs from activity centers into cost objects according to the activity drivers. Fina Il y ，日rowser/Server (B/S) four- tier software prototype based on Java2 platform Enterprise Editio