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 ...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.展开更多
This paper develops Davis technology acceptance model by adding two criteria of e-readiness assessment. For small and medium size enterprises, the paper evaluates the credit of developed model in studying the efficien...This paper develops Davis technology acceptance model by adding two criteria of e-readiness assessment. For small and medium size enterprises, the paper evaluates the credit of developed model in studying the efficient factors in internet technology acceptance, which is one of the most applicable communication tools in e-commerce. The added factors, taken from models and means of e-readiness assessment, are ＂existing information technology infrastructures＂ as well as ＂organization＇s training＂. The authors study 45 small and medium size enterprises in the city of Tehran, which are active in information technology products and services. Using Lisrel structural equation modelling, it is shown that there is a meaningful relationship between the added factors and the variables indicating internet network usage. Therefore, the better factors of e-readiness assessment lead to the higher acceptance level of electronic communication tools in e-commerce.展开更多
Some products are only sold in some regions while some are sold in certain months, so there are a lot of data gaps. If we choose too much of this vacancy data, it may have impact on knowledge extraction. So to aim at ...Some products are only sold in some regions while some are sold in certain months, so there are a lot of data gaps. If we choose too much of this vacancy data, it may have impact on knowledge extraction. So to aim at specific sale database, we chose to study six kinds of representative products among them and these products are relatively comprehensive in all regions and month sales including two conventional products, two special products and two accessories; we also chose seven sale regions to make detailed analysis. We selected nine characteristics of sales in database which respectively are monthly sales volume, monthly revenue, monthly average selling price, profit, program sales volume, completed percentage of a program, sales month, sales territory and product type.展开更多
This paper analyzes the correlativity between new products output and science ＆ technology resources input by the method of Gray Relevancy model, and finds that the spending for new products has greatest correlativit...This paper analyzes the correlativity between new products output and science ＆ technology resources input by the method of Gray Relevancy model, and finds that the spending for new products has greatest correlativity with new products output in large and medium sized state-owned industrial enterprises.展开更多
文摘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.
文摘This paper develops Davis technology acceptance model by adding two criteria of e-readiness assessment. For small and medium size enterprises, the paper evaluates the credit of developed model in studying the efficient factors in internet technology acceptance, which is one of the most applicable communication tools in e-commerce. The added factors, taken from models and means of e-readiness assessment, are ＂existing information technology infrastructures＂ as well as ＂organization＇s training＂. The authors study 45 small and medium size enterprises in the city of Tehran, which are active in information technology products and services. Using Lisrel structural equation modelling, it is shown that there is a meaningful relationship between the added factors and the variables indicating internet network usage. Therefore, the better factors of e-readiness assessment lead to the higher acceptance level of electronic communication tools in e-commerce.
文摘Some products are only sold in some regions while some are sold in certain months, so there are a lot of data gaps. If we choose too much of this vacancy data, it may have impact on knowledge extraction. So to aim at specific sale database, we chose to study six kinds of representative products among them and these products are relatively comprehensive in all regions and month sales including two conventional products, two special products and two accessories; we also chose seven sale regions to make detailed analysis. We selected nine characteristics of sales in database which respectively are monthly sales volume, monthly revenue, monthly average selling price, profit, program sales volume, completed percentage of a program, sales month, sales territory and product type.
文摘This paper analyzes the correlativity between new products output and science ＆ technology resources input by the method of Gray Relevancy model, and finds that the spending for new products has greatest correlativity with new products output in large and medium sized state-owned industrial enterprises.
