activity based cost system 中文意思是什麼
activity based cost system
解釋
作業製成本制度-
This thesis adopts empirical research methods, with changjiang communication navigation bureau as a study object, under the guidance of the public financial theory and with zero - base budget idea and activity - based costing system applied ; it provides the general thought by which we investigate each itemized outlay ration standards using the method of sourcing " the chain of the reason of necessary cost " and provides the idea of distributing the common cost in the light of the actual time of the non - commonweal and commonweal communication, researching the method of investigating the budget ration standards of over - water commonweal communication institutions. the research harvest has important theoretical and practical sense to the over - water commonweal communication institutions when making budget
本文採用實證研究的方法，以長江通信導航局為研究對象，在公共財政理論的指導下，運用零基預算和作業成本法的基本思想，研究了水上公益通信單位預算定額標準的測定方法，通過追溯「必要費用成因鏈」來測定各項費用定額標準和根據非公益性通信與公益性通信實際發生時間來分攤共同費用的思想，研究的成果對水上公益通信單位編制預算具有重要的理論和實踐意義。 -
This article use activity - based costing to help telecom enterprise to construct a more scientific cost accounting system. abc can also improve the cost accuracy
本文將作業成本法這一新型成本核算管理方法引入電信企業，幫助電信企業構建更加科學合理的成本核算體系，從而提高成本核算精度。 -
In this thesis, based on activity based classification, there are three subjects to be researched, that is, how to build and express cost caculation rules, how to support many caculation methods and how to support more quick and accurate cost caculation. moreover, this thesis lucubrates a flexible cost cacaulation model. this model bases on advanced cost theory - - activity based classification, and it includes the building of abc ' s cost caculation model, the receptions " automatical accumulattion and transformation rules, the storage and use motivating causes rules, the diverse cost distribution and supporting many cost caculation methods. besides, the model brings forward rules about cost information transformation and accumulattion, rules about keeping business records, rules about motivating causes ’ accumulattion, rules about cost distribution and formula language. what ’ s more, it builds a rule engine, and all of these make this model meet enterprises ’ demand for using many cost caculation methods, and then simplify operators ’ operation. also, it can realize cost accumulated more accuratly, keeping business records more promptly and cost analysed more intensively, and then give supports to enterprises ’ further decision with related data. in the third chapter, it expounds the design and realization of this flexible cost cacaulation management system, and use one model case to validate its legitimacy, which explains that with j2ee technology and mvc design pattern, this system has good features of reuse and adaptability. at last, it introduces its application in china resource alcohol co., ltd
本文以作業成本法為理論基點，圍繞著如何建立成本核算規則並給予表達、如何支持多種成本核算方法以及如何提供更為快捷、精確的成本核算等三大主題展開深入的研究，並建立了多適應性成本核算模型。該模型以先進的成本核算方法作業成本法為理論基礎，涵蓋了從作業成本核算模型的建立到成本單據自動歸集轉換等規則的提取，從動因量存儲使用等規則的建立到成本多樣化分配以及支持多種成本計算方法等全部內容。在對成本核算規則進行分析和表達的基礎上，該模型提出了基於作業成本法的成本信息轉換存儲規則、記賬規則、動因量歸集規則、分配規則以及計算公式語言，並建立了基於這些規則的規則引擎，從而使得該模型能夠滿足企業多種成本計算方法的需求，簡化了企業人員的操作過程，並且實現了更為準確的成本歸集，更為迅速的成本制單，以及更為細化的成本分析，為企業的進一步決策提供了有力的數據支持。 -
( 4 ) at the stage of producing, cost controlling based on activity is necessary. abm lies in that it indicates the just - in - time production system ( jit ) 、 the flexible manufacturing system ( fms ) 、 total quality management ( tqm ) and enterprise resource planning ( erp ) to work by activity analyzing
4 、在產品製造階段，進行以作業為基礎的成本控制，它主要表現在作業分析為適時生產系統（ jit ） 、彈性製造系統（ fms ） 、全面質量管理（ tqm ） 、企業< wp = 6 >資源計劃（ erp ）等等指明了管理方向或者是落腳點。 -
This text focuses on applying abc thought to make research of and design erp system ' s cost accounting and controlling flow on design stage 、 purchase stage 、 production stage and sale stage, primarily including that we : ( 1 ) on design stage, imitate and optimize activity - based cost, as well as establishing the relationship between production design and enterprise production activity chain and product bom through erp ' s cost imitation function, rejecting invalid and non value added activity on applying the thought of abcm, then optimizing activity chain 、 production structure and production design from the cost point of view ; ( 2 ) on purchase process, applies the thought of abc to account and control purchasing cost ; ( 3 ) on production stage, apply thought of abc to calculate the product cost, and use the method of activity difference variance analysis to control product cost ; ( 4 ) on sale stage, apply thought of
本文重點在erp系統的設計、采購、生產和銷售等四個階段，運用作業成本思想對其成本核算及控制流程作相關的設計研究，主要包括，一在設計階段對作業成本進行模擬和優化，即通過erp成本模擬功能，建立產品設計方案與企業生產作業鏈和產品bom結構之間的對應關系，應用作業管理的思想，剔除無效非增值作業，優化作業鏈及產品結構，從成本的角度優化產品設計方案；二在采購過程中，應用作業成本思想核算與控制采購成本；三在生產製造階段，運用作業成本思想計算產品成本，並採用作業差異分析法控制企業的產品成本；四在銷售階段，運用作業成本思想計算客戶服務成本，為erp系統中的客戶關系管理提供準確的決策數據信息。 -
In the third chapter, paper considers marketing channel as a system, introduces respectively activity based cost thoughts, body and extenicls theory, priority degree model of engineering management ; puts from virtual and horizontal aspects ; presents activity risk to solve virtual problem of marketing channel system, namely how to discern risk and warn risk ; sets up marketing channel risk priority degree model to solve the horizontal problems
提出作業風險法來解決營銷渠道系統風險中縱向問題，即某條渠道如何識別風險、預警風險的問題；建立營銷渠道風險優度評價模型來解決營銷渠道系統風險中的橫向問題，即多條渠道如何適時比較其風險，排除風險較大渠道優化營銷渠道系統的問題。 -
This paper contains three parts : cost estimating, profit decision and unbalanced bidding strategy. the cost estimaging part introduces the product assembly model and describes how to convert it to assembly logic net. then we use the msps algorithm to weigh the product complexity and get the analogy coefficient to estimate the cost. then we analyze the traits of bidding activity, erecting a profit decision model based on fuzzy set theory. this model can choose the best profit through quantifying quote objects, profit influence factor and candidate profits. then we introduce unbalanced bidding strategy on basis of the traits of the discrete manufacturing enterprise. we take amount, date, cost subjects and technology into account. we change the price of all parts of the product, in order to get more benefit negative influence. this paper introduces the design and implementation of the system
接下來建立了基於模糊集的利潤率決策模型，以模糊集作為數學依據，量化企業投標目標、利潤率影響因素、投標利潤率三者之間的關系，為投標產品確定最適合的總利潤率，以最大化保證企業投標目標的實現。然後根據離散製造企業的特點，提出以bom為中心不平衡報價策略，從零件的需求數量、需求日期、成本科目劃分以及零件本身的技術難度進行考慮，通過在保持投標產品的投標總價基本不變的前提下，有意識有策略地調整產品各組成部分的報價，以達到既不提高總價，也不影響中標，又能在結算時獲得更理想的經濟效益的目標。 -
Secondly, this paper makes process and actualization of cost computation based on activity clear and present model. thirdly, this paper analyzes the range of containing of budget cost deeply and sets up cost budget system based on activity. forthly, this paper summarizes traditional responsibility cost system and inner shift price method, analyses their shortcoming and sets up traditional responsibility cost system and inner shift price method
本文的主要內容如下： （ 1 ）對成本及成本控制方法進行了綜述； （ 2 ）明確了基於作業的成本核算的流程，提出了作業成本核算的數學模型； （ 3 ）深刻剖析了預算成本的涵蓋范圍，構建了基於作業的成本預算制度方法； （ 4 ）建立了以作業為基礎劃分責任中心的方法，設計了基於作業的內部轉移價格的制定方法： （ 5 ）應用上面的方法，以zr公司為例，進行了案例分析。 -
The first chapter introduces and analyzes concepts connected to abc, new concepts of cost and enterprises triggered by abc, activity - based accounting, activity - based cost management and basic cost system of activity, for a basic understanding aimed at a comprehensive, systematic study on basic theories and application of abc. activity collectively refers to a series of tasks related to each other, or energy consuming activities conducted within an organization for a certain purpose
第一章從作業成本法的基本概念? ?作業入手，對作業成本法的相關概念、作業成本法引發的新的成本觀、新的企業觀以及以作業成本計算為基礎的作業會計、作業成本管理和作業基礎成本體系加以分析介紹，為全面系統地探索研究作業成本法的基本理論和應用打下了必要的認識基礎。 -
Enterprise resources planning and activity - based costing both are the new type thoughts of management which are popular throughout the world now. this article studies the merging base between activity - based costing and enterprise resources planning first, which is that both have the same cost object 、 the same thought of cost management and the same management purpose, and analyzes the differences from two from cost management category, brings up that the enterprise resources planning mixing with the activity - based costing management thought will bring four of advantages to enterprise, first is expanding the cost managing scope of erp system, second is promoting the valid cost control, third is increasing the erp system cost decision function, four is convenient for business to pursue activity - based management more availably, and reduce costs continuously
企業資源計劃和作業成本法都是當今風靡全世界的新型管理思想。本文首先探討了作業成本思想與企業資源計劃的融合基礎，兩者的融合基礎是成本對象相同、成本管理思想相同和管理目的相同，並從成本管理范疇內分析了兩者之間的差別，提出在企業資源計劃中融入作業成本管理思想將給企業帶來四個方面的益處，一是擴大了erp系統成本管理的范疇、二是促進有效的成本控制、三是提高erp系統的成本決策功能、四是便於企業更有效地推行作業管理，不斷降低成本。 -
Firstly the paper analyzes the characteristic of the cost structure in the national commercial bank and points out that the activity - based costing system is the best method on the cost management. secondly the paper explains how to establish the cost counting system with abc ( activity - based costing ) and the cost analysis system with abm ( activity - based management ). finally the paper puts forward the suggestions to solve the several past cost problems
首先分析國有商業銀行的成本結構特性，得出結論：二維作業成本法是最佳的成本管理方法；其次建立以作業成本計算（ abc ）為基礎的成本計算系統，以作業管理（ abm ）為基礎的成本分析系統；最後解決國有商業銀行幾個歷史遺留的成本問題。 -
This paper is based on the theory of activity management, it makes a study of the basic and practical theory of ambcc, the characteristic of ambcc, how the managers use ambcc to control cost more effectively and gain a cost advantage over their competitors. at the last part of the paper, there are considerations for the cost management system that appropriates to the new environment
本文在了解作業和作業管理的基礎上，研究了作業管理基礎成本控制的基本理論和應用理論，揭示出作業管理基礎成本控制的特點，闡明了這種控制方法為當代企業管理者提供了如何更有效地控製成本、創造成本優勢的新思路，同時也引發出筆者對新經濟環境下成本管理模式的進一步思考。 -
Chapter three focuses on designing the form of activity based cost system ( abcs ), which is composed by the abc, abcm and performance value system
作業成本體系框架由作業成本計算體系的設計，作業成本管理的設計以及業績評價系統三部分組成。 -
Regarding the automobile frame department at branch company of dongfeng automobile corporation as the research object, the paper designs and implements the activity - based management system in the automobile frame department, get more accurate cost information through the implementation of abc, and concrete management is improved and proposed from this, then the management style of abc / abm in the automobile frame department is established, which was the strong foundation for the establishment of that in dongfeng automobile corporation
本文以《東風汽車股份公司作業成本管理的應用與開發研究》課題為依託，以東風汽車股份公司汽車分公司車架作業部為研究對象，設計並實施以作業成本為基礎的車架作業部作業成本管理體系，通過abc的實施獲得更為準確的成本信息，提出具體的管理改進建議，構建車架作業部作業成本管理模式，為abc / abm在東風汽車股份公司推廣應用奠定基礎。 -
The achievement of mass customization must be based on the internet and on the production planning and control system. therefore the paper systematically studies and analyses the customer relationship management, rapid reaction, cost, organization pattern, enterprise resource plan, production planning and production activity scheduling through synthetically applying many methods such as quantitative, qualitative, comparative, integration, emulation and case analysis, and also puts forward some new concepts, new ideas and new methods
因此本文在綜合應用定性分析、定量分析、比較分析、集成分析、模擬以及案例分析等方法對大規模定製生產中的客戶關系管理、快速反應、成本、組織模式、企業資源計劃、生產計劃以及生產作業計劃進行了系統的研究和分析，提出了一些新概念、新思想和新方法。
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