基于MES环境的作业成本法应用研究-会计学专业论文.docxVIP

首都经济贸易大学硕士学位论文 首都经济贸易大学硕士学位论文 基于MES环境的作业成本法应用研究 Abst ract In recent years，intelligent manufacturing has become the focus of competition between global manufacturing power in western developed countries like the United States， Japan，Germany even in emerging manufacturing industry,they all the core positioning for the future development of intelligent manufacturing industry strategy and enhance the competitiveness of the state’S key．In a smart manufacturing process，MES system as a manufacturing enterprise oriented workshop production execution information management system in the future will be widely adopted in manufacturing enterprises． Meanwhile activity—based costing as a scientific cost management method to traditional cost accounting，to the products actual cost of more accurate，to easy control of enterprise cost．How to effectively integrate the two together，to fully integrate their respective advantages，is very valuable topic． The purpose of this research is based on the activity—based cost management theory， integration with the MES system，which uses modern information technology as the carrier， the setup an enterprise cost management system under the MES environment based on activity based costing．Base on cost of modem manufacturing enterprises，business process analysis，the research try to definition of integration requirements and functions of cost management system in MES．Combined with the practical case，detailed design activity—based costing in various application sectors，through the empirical method to verify the feasibility of the application of activity-based costing method based on MES environment．Able to activity—based costing can adapt to the development of manufacturing enterprise’S information systems，to improve the information decision-making ability and enterprise cost control ability，further enhance the functional extensibility of MES system， and strengthen the practicality of