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
In order to identify the effective decision-making factors at the individual NPD project manager level, a new effective decision-making model has been established by introducing the concept of decision-making effectiv...In order to identify the effective decision-making factors at the individual NPD project manager level, a new effective decision-making model has been established by introducing the concept of decision-making effectiveness, analyzing the role of expertise, and identifying the major role of expertise and insight with respect to the interfaces between a new product, an organization, customers, technologies and regulations, for the study of the effective decision-making facilitators and inhibitors for a NPD project. The analysis of the unique task conditions for individual decision-makers shows that perceived complexity, uncertainty and time pressure have their negative effect on the effective decision-making process. It is concluded that the flexible, balanced and appropriate use of rational analysis, common sense and intuition is a key effective decision-making factor, and the psychologically ‘active attitude’ of a manager is also an important factor for successful dealing with the difficult task conditions.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In order to identify the effective decision-making factors at the individual NPD project manager level, a new effective decision-making model has been established by introducing the concept of decision-making effectiveness, analyzing the role of expertise, and identifying the major role of expertise and insight with respect to the interfaces between a new product, an organization, customers, technologies and regulations, for the study of the effective decision-making facilitators and inhibitors for a NPD project. The analysis of the unique task conditions for individual decision-makers shows that perceived complexity, uncertainty and time pressure have their negative effect on the effective decision-making process. It is concluded that the flexible, balanced and appropriate use of rational analysis, common sense and intuition is a key effective decision-making factor, and the psychologically ‘active attitude’ of a manager is also an important factor for successful dealing with the difficult task conditions.
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.