基于工作流元模型作业成本分析法研究.pdf

第13 卷第1 期 计算机集成制造系统 Vol. 13 No. 1 2 0 0 7 年1 月 Computer Integrated Manufacturing Systems Jan. 2 0 0 7 : 100 - 5911(2007) 01- 0178- 07 基于工作流元模型的作业成本分析法研究 郑彦 , 范玉顺 ( 清华大学 自 化系国家CIMS 工程技术研究中心, 北京 100084) : 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 因与活 的联系。深入研究了作业成本法中最关键的 成本 因计算, 针对不同类型的成本 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。 : 作业成本法; 元模型; 离散事件仿真; 成本 因 : T P391 :A Activit y- based cost ing based on workflow met am odel ZH EN G Yan - ch ong , FAN Yu - shun ( National Eng. Research Cent. of CIMS, Dep. of Automation, Tsinghua Univ. , Beijing 100084, China) Abstr act: In order t o provide a unified framework to integrate the techniques of enterprise modeling, model simula2 tion 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 t heir associat ions wit hin the metamodel. As t he kernel of ABC , the calculation method of cost drivers was detailed considering differ2 ent types of cost driver s, and three different algorithms were brought forth, which employed t he discrete event sim2 ulat ion technique in ABC to overcome the disadvant ages that t he accuracy of calculation results by tradit ional ABC tools were largely influenced by precision of subjective estimation. Finally, diagrams were used to illust rate t he ABC process based on the metamodel, and t he interfaces o