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
F-logic language is a logic database language based on frame logic. It is powerful in expressing object-oriented features. However, there was littIe work discussing its capability of manipulating complex objects. In t...F-logic language is a logic database language based on frame logic. It is powerful in expressing object-oriented features. However, there was littIe work discussing its capability of manipulating complex objects. In this paper, the authors compare the capability of F-logic with that of logic database languages represented by COL. Through two pairs of semantic-preserving transformations, F-logic programs and their Herbrand interpretations can be transformed into COL programs and their corresponding Herbrand interpretations, and vice versa. Also, the effects of negation are discussed. The results of this paper indicate that, without consideration of the effects of OID generating, F-logic language has the same power in manipulating complex objects as COL, LDL1,and ELPS.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F-logic language is a logic database language based on frame logic. It is powerful in expressing object-oriented features. However, there was littIe work discussing its capability of manipulating complex objects. In this paper, the authors compare the capability of F-logic with that of logic database languages represented by COL. Through two pairs of semantic-preserving transformations, F-logic programs and their Herbrand interpretations can be transformed into COL programs and their corresponding Herbrand interpretations, and vice versa. Also, the effects of negation are discussed. The results of this paper indicate that, without consideration of the effects of OID generating, F-logic language has the same power in manipulating complex objects as COL, LDL1,and ELPS.
