泛系成本运筹学及其应用

Pansystems Cost-Operations Research and Applications

基于泛系成本运筹学的信息系统应用于广州五羊摩托车公司后 ,2 0 0 2年整个运营成本在总产值比 2 0 0 1年增加 2 0 %的前提下降低了 2 4 .6 % (绝对值为 980万元 )。本文论述泛系成本运筹学的基本理法 ,涉及泛系泛导运阴阳、大善遗憾、现实显生、八筹八法等等方法论理念 ,成本管理的泛系本质 ,同时剖析了以美国哈佛商学院教授、会计学权威罗宾·库珀(RobinCooper)和罗伯特·卡普兰 (RobertKaplan) ([1])为代表所建立传统作业成本法的结构性缺陷 ,从企业内部成本管理的全面客观需要出发提出了新的作业成本管理—泛系作业成本管理 ,以及应用泛系论从更高的层面创立了成本控制体系标准 (CSO 2 0 0 0 )的结构和指出了成本管理的研究方向。目的是指引企业建立具标杆性、有效性和可操作性的成本管理体系 。

The information system based on the pansystems cost-operations research(PansysCOR)was applied in Guangzhou Wuyang Motor Company started from 2001 and has made economic benefit of reducing annual operation cost 24.62% amount to RMB 9,800,000 comparing with the one in 2001.This paper introduces the basic principles of PansysCOR,including the pansystems panderivative operating yinyang,the principles of perfection-regret-reality-panoptimization,the 8PanMethods,& 8 methods of pansystems methodology,and the substance of cost management.By exploring the fundamental limitations of traditional Activity-Based Costing and Management (ABC/M)(Cooper and Kaplan,1999)in practice,an innovative solution to these limitations is presented as the new ABC/M system entitled Pansystems ABC/M from the perspective of internal cost management.Finally,an in-depth structure of cost management research is constructed with the application of the Pansystems Theory.The purpose of this paper is to create an innovative and benchmarking cost management system that is more effective,standardized and flexible in the supply chain competition.