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1、上海交通大学硕士学位论文基于企业信息系统的作业成本法快速实施研究姓名：高哲明申请学位级别：硕士专业：软件工程指导教师：姜丽红;周一工20080801基于企业信息系统的作业成本法快速实施研究基于企业信息系统的作业成本法快速实施研究摘要作业成本法(Activity Based Costing)（简称 ABC）以企业业务活动中的产品、作业、资源之间的关系为研究对象，揭示了“作业消耗资源，产品消耗作业”的成本产生的过程，解决了企业产品生产向多品种、多批次方向发展后，传统的成本核算体系所造成的产品成本扭曲的问题。随着作业成本法理论和实践研究的发展，作业成本法及其作业成本管理业已成为企业优化业务作业，提高
2、资源利用效益的重要工具，并在国外的各个行业获得了广泛的应用。在国内，作业成本法和作业成本管理理论的研究和实际应用一直是业界的一个热点。但是由于受技术、法律法规、管理模式、从业人员的素质及其企业内部信息交流与沟通等方面条件的限制，国内企业在作业成本法的实际应用上还鲜有成功的案例。本文认为作业成本法在国内难以成功实施的关键因素是没有充分利用企业现有信息系统的功能和数据。这就造成了作业成本法的实施和成本动因的计算与企业的实际业务数据脱节，企业无法获得真实的作业成本信息并有效控制实施成本。针对作业成本法在国内实施中所遇到的问题，本文提出了充分利用企业现有的信息系统的功能和数据，进行作业成本法的快速实施
3、。作业成本法的快速实施方法以企业 ERP(Enterprise Resource Planning)系统的功能和历史数据为基础，建立作业动因(Activity Driver)与事务处理代码(Transaction Code)之间的映射关系。利用企业信息系统中积累的事务处理历史数据，计算作业动因的单位价格，利用信息系统中 BOM(Bill of Materials)模块功能，构建作业成本清单(Bill of Activities)（简称 BOA），并实现作业成本的卷积。本文以 A企业作业成本实施为案例，利用优化后的 IDEF0 (Integration DefinitionMethod)工具将涉
4、及企业运作的各个成本中心的作业进行分解，建立构成产成品及其服务的作业成本的作业成本清单。并以企业 ERP系统中所包含的企业运作的历史数据为基础，建立作业动因和事务处理代码之间的对应关系，以事务处理历史数据为基础，计算出作业动因的单价。运用信息系统的 BOM模块，在系统中建立产成品的 BOA清单，并实现产品的作业成本卷积。I基于企业信息系统的作业成本法快速实施研究本课题的研究目标：在不影响企业现有业务运行的前提下，以企业现有信息系统为基础，研究作业成本法的快速实施方法。以 A公司的业务活动为基础，采用作业成本快速实施法，完成一个作业成本核算的ERP外挂系统设计。关键词作业成本法，作业成本清单，事
5、务处理代码，作业动因，快速实施法II基于企业信息系统的作业成本法快速实施研究BASED ON ENTERPRISE RESOURCE SYSTEMTHE METHOD STUDYFOR ABC RAPID IMPLEMENTATIONABSTRACTThe dependency relationship of product, activity and resource is the main objective ofactivity based cost research. The ABC (Activity Based Costing) cost accumulated process o
6、fproduct is that Activity consumes the resources and product consumes the activities. TheABC principle provides a feasible method to solve the cost distortions problem comes fromthe change of mass production to multi-variety and multi-batch production. Alone with theintensive study of theory and pra
7、ctice, ABC has been developed to an important improvementmethod of business operation optimization and the resource utilization efficiency. In recentlyyears the ABC has came into fashion and widely applied in abroad.In China, the theory and practices studying is also popular and hot. But due to ther
8、estricted condition in the legal regulation and technology and management and personnelskill, there is not a case of the ABC achieves successful practical application.This paper believes that the main difficult factors of ABC go into practical application inChina is that not to take full advantage o
9、f the existing ERP (Enterprise Resource Planning)system and historical transaction data. It caused the divorce of the ABC implementation fromthe real business operation and the organization could not get the true ABC cost data andcould not control the implementation cost efficiently.In order to reso
10、lve this problem, this paper advance to establish rapid implementationmethod for ABC based upon the existing ERP system function and transaction data oforganization.The ABC rapid implementation method constructs the mapping relationship between theIII基于企业信息系统的作业成本法快速实施研究cost driver code and transact
11、ion code of ERP system. Long time running of system recordedplenty of historical transaction data, the price of cost drive could be calculated from thetransaction historical date. After that, we could utilize the BOM (Bill of Materials) function tobuild the bill of activity and then achieve the cost
12、 of activity rollup for product.This paper study a case of A company business operation, used the extend IDEF0(Integration Definition method) to analyze and decompounds the business process for Acompany and than build the bill of activity. Base on the existing ERP system and utilize theABC rapid imp
13、lement method to calculate the price of cost drive and build bill of activities inBOM model of existing ERP system, and then rollup the cost of activity for product.The main object of this paper is that:Base on the existing ERP system and the rapid implement method of ABC to design anddeploy a plug-
14、in ABC system in the existing ERP system without impact the daily businessoperation of A Company.KEY WORDS activity based cost, bill of activities, transaction code, cost driver,rapid implementation methodIV基于企业信息系统的作业成本法快速实施研究上海交通大学学位论文原创性声明本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独立进行研究工作所取得的成果。除文中已经注明引用的内容外，本论文不包含任何其他个人或集体已经发表或撰写过的作品成果。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本声明的法律结果由本人承担。学位论文作者签名：高哲明日期：
