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 many compames, cost management models are abandoned due to their complexity and because of this, the academic literature has experienced a downturn in publications regarding cost management. This paper deepens the ...In many compames, cost management models are abandoned due to their complexity and because of this, the academic literature has experienced a downturn in publications regarding cost management. This paper deepens the understanding regarding the practical usability of cost management models for purchasing decisions, and provides a framework for determining a desired complexity of cost management in different purchasing environments. The complexity is defined along three dimensions identified in literature and the different purchasing environments stem from an adaptation of Kraljic＇s （1983） matrix.展开更多
This paper describes the real-time and the importance of the study about e-commerce logistics cost management ,analyzes the development status of today＇ s e-commerce logistics and compares it with the traditional log...This paper describes the real-time and the importance of the study about e-commerce logistics cost management ,analyzes the development status of today＇ s e-commerce logistics and compares it with the traditional logistics, defines the e-commerce logistics cost management .Based on this, it summarizes the cost structure of e-commerce logistics, proposes factors affecting the cost of logistics, builds the basic ideas of logistics cost management, and thus introducts the accounting methods about logistics cost .Finally, puts forward to the content and methods of logistics costs budget, controling the cost effectively.展开更多
Convective heat transfer coefficient is one of the most vital parameters which reveals the thermal efficiency of a pipe flow.To obtain such coefficients for problems with variable pipe wall temperature,numerical itera...Convective heat transfer coefficient is one of the most vital parameters which reveals the thermal efficiency of a pipe flow.To obtain such coefficients for problems with variable pipe wall temperature,numerical iterative methods should be used which could be time-consuming and less accurate.In this paper,thermophysical properties of fluids are assumed to be constant.We define a variable related to the temperature gradient of the pipe wall and study the varying law of the local coefficient.Then,a sample-based scheme is proposed to avoid the calculation of a time-consuming problem in the use of solutions with low computing cost.To verify its accuracy,several problems in normal circle pipes with variable factors,such as the various temperatures of the pipe wall,the different radius of the pipe,and various velocities of fluid flow,are well resolved.Meanwhile,its validity in a convergent pipe is also studied.From the obtained results,the high accuracy and efficiency of the proposed scheme can be confirmed.Therefore,the proposed scheme for determining the convective heat transfer coefficient has great potential in engineering problems.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 many compames, cost management models are abandoned due to their complexity and because of this, the academic literature has experienced a downturn in publications regarding cost management. This paper deepens the understanding regarding the practical usability of cost management models for purchasing decisions, and provides a framework for determining a desired complexity of cost management in different purchasing environments. The complexity is defined along three dimensions identified in literature and the different purchasing environments stem from an adaptation of Kraljic＇s （1983） matrix.
文摘This paper describes the real-time and the importance of the study about e-commerce logistics cost management ,analyzes the development status of today＇ s e-commerce logistics and compares it with the traditional logistics, defines the e-commerce logistics cost management .Based on this, it summarizes the cost structure of e-commerce logistics, proposes factors affecting the cost of logistics, builds the basic ideas of logistics cost management, and thus introducts the accounting methods about logistics cost .Finally, puts forward to the content and methods of logistics costs budget, controling the cost effectively.
基金the National Natural Science Foundation of China(Grant No.12072103)the Fundamental Research Funds for the Central Universities(Grant No.B200202126)+2 种基金the Natural Science Foundation of Jiangsu Province(Grant No.BK20190073)the State Key Laboratory of Acoustics,Chinese Academy of Sciences(Grant No.SKLA202001)the China Postdoctoral Science Foundation(Grant Nos.2017M6I 1669 and 2018T110430).
文摘Convective heat transfer coefficient is one of the most vital parameters which reveals the thermal efficiency of a pipe flow.To obtain such coefficients for problems with variable pipe wall temperature,numerical iterative methods should be used which could be time-consuming and less accurate.In this paper,thermophysical properties of fluids are assumed to be constant.We define a variable related to the temperature gradient of the pipe wall and study the varying law of the local coefficient.Then,a sample-based scheme is proposed to avoid the calculation of a time-consuming problem in the use of solutions with low computing cost.To verify its accuracy,several problems in normal circle pipes with variable factors,such as the various temperatures of the pipe wall,the different radius of the pipe,and various velocities of fluid flow,are well resolved.Meanwhile,its validity in a convergent pipe is also studied.From the obtained results,the high accuracy and efficiency of the proposed scheme can be confirmed.Therefore,the proposed scheme for determining the convective heat transfer coefficient has great potential in engineering problems.
