两级作业成本管理系统设计与实现

Design and Development of Two-Level Activity-based Costing Management System

作业成本法在企业战略决策和战术决策方面都有应用,但是如何使作业成本实施同时满足战略与战术决策的需要,是实施应用的难点。文章提出一种两级作业成本管理系统的实施体系和框架结构,把企业看成部门的集合体。在部门层次,分别对各部门实施作业成本,侧重于战术决策,在企业层次,对各部门的实施进行信息综合,支持战略决策。对作业成本核算模型在以下三个方面进行了扩展:丰富的分配路径、统一的动因管理、统一的分配管理,从而增加了模型的适用性。结合提出的体系结构开发了原型系统,并给出原型系统的信息模型和在一个小型企业的运行案例。

Activity-b as ed costing(ABC)can be used to support strategy decision and tactical decision .However,it is dif-ficult to make an application to support both by the exist ing method.The paper presents a two-level ABC management system.In the syste m,an enterprise is divided into enterprise and department level.At the depar tment level,each depart-ment has an ABC model and an independent applicatio n,so it can be easily applied and can make tactical decision.At the enterpris e level,the information of each department is summarized to support strategy d ecisions.The paper also ex-tends the basic ABC model at three aspect,by enric hing the allocate path,putting forward a unified driver management and present ing a unified allocate path management.These make the model more adaptable and realizable.Based on the model,the paper develops a software system,presents i nformation model and an application example of the software.Run-ning results s how that the system can meet the requirements of the enterprise in China.