本文關(guān)鍵詞： 成本管理 成本計量 費(fèi)用分配　出處：《大連理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：伴隨業(yè)務(wù)范圍與產(chǎn)品種類的不斷增長,傳統(tǒng)的管理方法難以適應(yīng)競爭需要,為此中騁公司決策以成熟的成本管理和績效管理理論為基礎(chǔ),同時充分結(jié)合該企業(yè)的運(yùn)營特點(diǎn)和產(chǎn)品特點(diǎn),開發(fā)新型的運(yùn)營信息管理系統(tǒng)。 本文首先從需求分析的角度論述該系統(tǒng)的具體功能,主要分為三個方面,即運(yùn)行數(shù)據(jù)管理、成本費(fèi)用處理和經(jīng)營績效管理。在中騁公司的運(yùn)營信息管理系統(tǒng)的軟件設(shè)計框架中,該軟件的功能模塊劃分為三個層次。第一個層次是業(yè)務(wù)導(dǎo)航模塊,面向各類用戶根據(jù)自身的崗位職責(zé)與角色生成功能視圖和數(shù)據(jù)視圖。第二層主要是事務(wù)處理模塊的集合,包含運(yùn)營基礎(chǔ)信息管理模塊,完成該系統(tǒng)的基礎(chǔ)數(shù)據(jù)的加載、初始化和恢復(fù)等任務(wù)。成本預(yù)算管理模塊在內(nèi)部管理周期的期初編制成本預(yù)算、測算和設(shè)定成本控制指標(biāo)等數(shù)據(jù)。成本計算處理模塊在內(nèi)部管理會計周期的期末以及各個階段統(tǒng)計公司內(nèi)部活動的直接成本和間接成本、計算與分配間接成本等。 中騁公司的運(yùn)營管理系統(tǒng)的軟件編程開發(fā)采用微軟的.NET平臺和相應(yīng)的C#語言及ASP.NET實現(xiàn)應(yīng)用服務(wù)器程序和頁面程序,采用關(guān)系數(shù)據(jù)庫SQL Server2008實現(xiàn)通用的數(shù)據(jù)處理。該軟件已完成測試,用戶評價效果良好,目前系統(tǒng)整體處于正在進(jìn)行試運(yùn)行階段,狀態(tài)穩(wěn)定。
[Abstract]:With the continuous growth of the business scope and the type of product, traditional management methods can not adapt to the need for competition, therefore in the cost management and decision-making, better performance management theory as the foundation, and fully combined with operational characteristics and product characteristics of the enterprise, the operation management information system development model.
Firstly, from the perspective of demand analysis on the specific function of the system, mainly divided into three aspects, namely the operation data management, cost management and performance management process. In the software design framework of operation information management system in the company located in the function modules of the software into three levels. The first level is business navigation module, for all types of users according to the job responsibilities and the role of their own generation function view and data view. The second layer is the set of transaction processing module, operation module includes basic information management, the basic data of the system loading, initialization and recovery tasks. The cost budget management module cost budgeting in internal management cycle at the beginning of the period, and set up cost control index calculation. The final data and the various stages of the statistical cost calculation processing module in the internal management of the accounting cycle The direct and indirect costs of internal activities, the calculation and distribution of indirect costs, etc.
The development of software programming operation management system of the company by Cheng Microsoft's.NET platform and the corresponding C# language and the ASP.NET application server and the page program, the relational database SQL Server2008 to realize the general data processing. The software has completed the test, the user evaluation result is good, the whole system is in the stage of trial operation. Steady state.

【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：TP311.52
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本文編號：1500615