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
The paradigm of extended enterprise is the core competency focused. An extended enterprise expands its scope from bounding a single enterprise to including additional processes performed by other enterprises. The inte...The paradigm of extended enterprise is the core competency focused. An extended enterprise expands its scope from bounding a single enterprise to including additional processes performed by other enterprises. The integration of processes is enterprise based. This paper proposes a recursive enterprises interconnected chain model for the extended enterprise, and presents an enterprise-based integration framework for the extended enterprise. The case study is based on a motorcycle group corporation.展开更多
This study aimed to evaluate the feasibility and safety of a novel stent manufactured by metal injection molding(MIM)in clinical practice through animal experiments.Vessel stents were prepared using powder injection m...This study aimed to evaluate the feasibility and safety of a novel stent manufactured by metal injection molding(MIM)in clinical practice through animal experiments.Vessel stents were prepared using powder injection molding technology to considerably improve material utilization.The influence of MIM carbon impurity variation on the mechanical properties and corrosion resistance of 316L stainless steel was studied.In vitro cytotoxicity and animal transplantation tests were also carried out to evaluate the safety of MIM stents.The results showed that the performance of 316L stainless steel was very sensitive to the carbon content.Carbon fluctuations should be precisely controlled during MIM.All MIM stents were successfully implanted into the aortas of the dogs,and the MIM 316L stents had no significant cytotoxicity.The novel intravascular stent manufactured using MIM can maintain a stable form and structure with fast endothelialization of the luminal surface of the stent and ensure long-term patency in an animal model.The novel intravascular stent manufactured using MIM demonstrates favorable structural,physical,and chemical stability,as well as biocompatibility,offering promising application in clinical practice.展开更多
An integrated enterprise workflow model called PPROCE is presented firstly. Then, an enterprise’s ontology established by TOVE and Process Specification Language (PSL) is studied. Combined with TOVE’s partition idea...An integrated enterprise workflow model called PPROCE is presented firstly. Then, an enterprise’s ontology established by TOVE and Process Specification Language (PSL) is studied. Combined with TOVE’s partition idea, PSL is extended and new PSL Extensions is created to define the ontology of process, organization, resource and product in the PPROCE model. As a result, PPROCE model can be defined by a set of corresponding formal language. It facilitates the future work not only in the model verification, model optimization and model simulation, but also in the model translation.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The paradigm of extended enterprise is the core competency focused. An extended enterprise expands its scope from bounding a single enterprise to including additional processes performed by other enterprises. The integration of processes is enterprise based. This paper proposes a recursive enterprises interconnected chain model for the extended enterprise, and presents an enterprise-based integration framework for the extended enterprise. The case study is based on a motorcycle group corporation.
基金the Major Project of the Ministry of Science and Technology of Changsha,China(No.kh2003014)the Hunan Provincial Natural Science Foundation,China(Nos.2018JJ2584,2018JJ3507)+1 种基金the Beijing Municipal Science and Technology Comission,China(No.D171100002917004)the Guangxi Science and Technology Plan Project,China(No.AD16380019).
文摘This study aimed to evaluate the feasibility and safety of a novel stent manufactured by metal injection molding(MIM)in clinical practice through animal experiments.Vessel stents were prepared using powder injection molding technology to considerably improve material utilization.The influence of MIM carbon impurity variation on the mechanical properties and corrosion resistance of 316L stainless steel was studied.In vitro cytotoxicity and animal transplantation tests were also carried out to evaluate the safety of MIM stents.The results showed that the performance of 316L stainless steel was very sensitive to the carbon content.Carbon fluctuations should be precisely controlled during MIM.All MIM stents were successfully implanted into the aortas of the dogs,and the MIM 316L stents had no significant cytotoxicity.The novel intravascular stent manufactured using MIM can maintain a stable form and structure with fast endothelialization of the luminal surface of the stent and ensure long-term patency in an animal model.The novel intravascular stent manufactured using MIM demonstrates favorable structural,physical,and chemical stability,as well as biocompatibility,offering promising application in clinical practice.
文摘An integrated enterprise workflow model called PPROCE is presented firstly. Then, an enterprise’s ontology established by TOVE and Process Specification Language (PSL) is studied. Combined with TOVE’s partition idea, PSL is extended and new PSL Extensions is created to define the ontology of process, organization, resource and product in the PPROCE model. As a result, PPROCE model can be defined by a set of corresponding formal language. It facilitates the future work not only in the model verification, model optimization and model simulation, but also in the model translation.
