發(fā)布時(shí)間：2018-08-12 20:58

【摘要】：面對(duì)企業(yè)產(chǎn)品種類和業(yè)務(wù)不斷擴(kuò)大,傳統(tǒng)的成本管理方法越來越難以適應(yīng)競(jìng)爭(zhēng)戰(zhàn)略的情況,睿安公司決策以成熟的成本管理理論為基礎(chǔ),同時(shí)充分結(jié)合該企業(yè)的運(yùn)營(yíng)特點(diǎn)和產(chǎn)品特點(diǎn),開發(fā)一種新型的成本信息管理系統(tǒng),實(shí)現(xiàn)對(duì)公司成本的信息采集、計(jì)量、處理和分析。 該系統(tǒng)在整體上著重解決以下問題。第一是與公司內(nèi)部的業(yè)務(wù)信息系統(tǒng)相結(jié)合,對(duì)關(guān)鍵性的成本數(shù)據(jù)進(jìn)行采集和統(tǒng)一管理,為成本計(jì)算實(shí)現(xiàn)基礎(chǔ)管理功能。第二是基于成本會(huì)計(jì)的基礎(chǔ)理論和實(shí)際生產(chǎn)情況,實(shí)現(xiàn)一套針以產(chǎn)品的生產(chǎn)活動(dòng)為中心的成本計(jì)量與計(jì)算的定量處理方法,該方法要求涵蓋該企業(yè)的直接成本的計(jì)算和間接成本的分配處理。第三是在以上功能基礎(chǔ)上實(shí)現(xiàn)一組較為高級(jí)的成本信息管理功能,如測(cè)算產(chǎn)品的定價(jià)和盈利能力測(cè)算等,為高層管理提供決策支持性的成本信息。第四是基于成本信息的其他支持功能。論文針對(duì)以上開發(fā)目標(biāo)進(jìn)行了具體的需求分析,特別著重討論了成本基礎(chǔ)信息管理功能、成本的各種計(jì)算與處理功能,在論文中給出了功能用例。論文在需求分析的基礎(chǔ)上討論了軟件的概要設(shè)計(jì)方案、數(shù)據(jù)庫(kù)系統(tǒng)的設(shè)計(jì)、成本的計(jì)算與處理流程以及基本的模塊接口等內(nèi)容,最后在系統(tǒng)設(shè)計(jì)的基礎(chǔ)上完成了主要模塊的程序?qū)崿F(xiàn)及其測(cè)試。 睿安公司的成本管理信息系統(tǒng)的軟件運(yùn)行環(huán)境基于微軟公司的.NET平臺(tái),主要組成為數(shù)據(jù)庫(kù)服務(wù)器SQL Server2008和ⅡS Web服務(wù)器。該軟件系統(tǒng)目前運(yùn)行穩(wěn)定,用戶評(píng)價(jià)良好,在主要功能上都達(dá)到了項(xiàng)目的要求。
[Abstract]:In the face of the continuous expansion of product types and business, the traditional cost management methods are becoming more and more difficult to adapt to the competitive strategy. The decision of Ruian Company is based on the mature cost management theory. At the same time, a new cost information management system is developed, which can collect, measure, process and analyze the cost information. The system focuses on solving the following problems as a whole. The first is to collect and manage the key cost data in combination with the business information system in the company to realize the basic management function for cost calculation. Second, based on the basic theory and actual production situation of cost accounting, a set of quantitative processing methods of cost measurement and calculation with product production activity as the center is realized. This method should cover the calculation of direct cost and the allocation of indirect cost. The third is to realize a group of advanced cost information management functions on the basis of the above functions, such as calculating the pricing of products and calculating the profitability of the products, so as to provide the decision support cost information for the senior management. Fourth, other support functions based on cost information. According to the above development objectives, the paper makes a specific demand analysis, especially discusses the cost basic information management function, cost calculation and processing functions, and gives the functional use cases in the paper. On the basis of requirement analysis, the paper discusses the outline design scheme of software, the design of database system, the calculation and processing flow of cost, and the basic module interface, etc. Finally, on the basis of the system design, the program implementation and test of the main module are completed. The software running environment of the cost management information system of Ruian Company is based on the .NET platform of Microsoft, and is mainly composed of the database server SQL Server2008 and the II S Web server. The software system is running stably at present, the user evaluation is good, and the main functions are up to the requirements of the project.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：TP311.52

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