钢铁企业集团多级成本管理系统模型的研究.docVIP

钢铁企业集团多级成本管理系统模型的研究 　　（大连理工大学CIMS中心， 辽宁 大连116024） 　　?? 　　摘要： 　　从钢铁企业集团成本管理的特点和需求出发，将信息技术和现代管理技术相结合提出了一种多级成本管理系统的体系架构，它把企业集团看成各股份公司的各分厂或设备的集合体。在分厂或设备层次，分别对各分厂或设备实施作业成本管理，侧重于战术决策。在股份层次，对本公司各分厂的实施情况进行信息综合，支持股份的战略决策。在集团层次对各股份的信息进行综合分析决策，支持集团的战略决策。使用的基于多重资源分配的作业成本核算模型，从分配路径、统一的动因管理、统一的分配管理和与其他系统的集成进行了扩展，从而增加了模型的适用性。结合体系结构开发了原型系统，并在案例企业集团实际实施应用，验证了该体系结构的可行性。 　　?す丶?词：多级成本管理系统； 多重资源分配； 成本核算模型； 钢铁企业集团 　　?ぶ型挤掷嗪牛?TH166文献标志码：A 　　文章编号：1001?B3695(2009)03?B0968?B03 　　?? 　　Study on model of multilevel cost management system for??iron and steel enterprise group 　　?? 　　LIU Xiaobing,WANG Yajun,MENG Qiunan 　　?? 　　（CIMS Center, Dalian University of Technology, Dalian Liaoning 116024, China） 　　?? 　　Abstract: 　　According to the characteristics and needs of cost management in iron steel enterprise group, presented multilevel cost management system architectureby combination between information technology and modern management technology. The enterprise group was an aggregate of plants or equipments of stock company in the architecture. In every plant, implemented activitybased cost management respectively focusing on tactical decision. In stock company, summarized the information of each plant to support tactic decision of company. The group analyzed cost information of every stock comprehensively for its tactic decision. Used activitybased accounting cost model based on multifactor resource allocation in the system and extended at several aspect, by enriching the allocate path, putting forward a unified driver management, presenting a unified allocate path management and integrating with other information systems. These made the model more adaptable and realizable. Developed a software system based on the architecture and applied to an iron steel enterprise group. Application results validate the feasibility of the architecture. 　　??Key words：multilevel cost management system; multifactor resource allocation; cost accounting model; iron steel enterprise group 　　?お?