Research on workflow meta model supporting activity based costing

支持作业成本法的工作流元模型研究(英文)

Activity based costing (ABC) is a method which can solve many limitations of the traditional cost systems in manufacturing management. In this paper, we investigate how to integrate ABC with workflow technology, and build a workflow meta model supporting ABC. Firstly, the concept and concept model of activity based costing (ABC) are introduced. Next, the meta model of P -PROCE (Process, Product, Resource, Organization, and Cost & Evaluation) is presented. Then the cost meta model is defined by adding ABC to P -PROCE model. Object constraint language (OCL) is used to express meta model and constraints. Finally, we show an enterprise modeling and simulation tool based on the workflow meta model. We can systematically construct an enterprise model and easily and efficiently conduct simulation. Moreover it enables us to analyze and evaluate business processes and its costs.

传统的会计方法已经难以满足现代制造模式的需要 ,而作业成本法可以克服传统成本系统的局限性 .本文把作业成本法和工作流技术相结合 ,构建了一个支持作业成本法的工作流元模型 .文中首先介绍了一个作业成本法的概念及其概念模型 ,其次介绍了一个工作流元模型P-PROCE ,通过为其添加作业成本法的思想 ,建立了一个支持作业成本法的成本子模型 .最后 ,给出了一个基于该工作流元模型的企业过程仿真建模工具 .通过以上工作 ,可以系统地对企业过程进行建模和仿真 。