【摘要】：面對企業產品種類和業務不斷擴大,傳統的成本管理方法越來越難以適應競爭戰略的情況,睿安公司決策以成熟的成本管理理論為基礎,同時充分結合該企業的運營特點和產品特點,開發一種新型的成本信息管理系統,實現對公司成本的信息采集、計量、處理和分析。 該系統在整體上著重解決以下問題。第一是與公司內部的業務信息系統相結合,對關鍵性的成本數據進行采集和統一管理,為成本計算實現基礎管理功能。第二是基于成本會計的基礎理論和實際生產情況,實現一套針以產品的生產活動為中心的成本計量與計算的定量處理方法,該方法要求涵蓋該企業的直接成本的計算和間接成本的分配處理。第三是在以上功能基礎上實現一組較為高級的成本信息管理功能,如測算產品的定價和盈利能力測算等,為高層管理提供決策支持性的成本信息。第四是基于成本信息的其他支持功能。論文針對以上開發目標進行了具體的需求分析,特別著重討論了成本基礎信息管理功能、成本的各種計算與處理功能,在論文中給出了功能用例。論文在需求分析的基礎上討論了軟件的概要設計方案、數據庫系統的設計、成本的計算與處理流程以及基本的模塊接口等內容,最后在系統設計的基礎上完成了主要模塊的程序實現及其測試。 睿安公司的成本管理信息系統的軟件運行環境基于微軟公司的.NET平臺,主要組成為數據庫服務器SQL Server2008和ⅡS Web服務器。該軟件系統目前運行穩定,用戶評價良好,在主要功能上都達到了項目的要求。
[Abstract]:In the face of the continuous expansion of product types and business, the traditional cost management methods are becoming more and more difficult to adapt to the competitive strategy. The decision of Ruian Company is based on the mature cost management theory. At the same time, a new cost information management system is developed, which can collect, measure, process and analyze the cost information. The system focuses on solving the following problems as a whole. The first is to collect and manage the key cost data in combination with the business information system in the company to realize the basic management function for cost calculation. Second, based on the basic theory and actual production situation of cost accounting, a set of quantitative processing methods of cost measurement and calculation with product production activity as the center is realized. This method should cover the calculation of direct cost and the allocation of indirect cost. The third is to realize a group of advanced cost information management functions on the basis of the above functions, such as calculating the pricing of products and calculating the profitability of the products, so as to provide the decision support cost information for the senior management. Fourth, other support functions based on cost information. According to the above development objectives, the paper makes a specific demand analysis, especially discusses the cost basic information management function, cost calculation and processing functions, and gives the functional use cases in the paper. On the basis of requirement analysis, the paper discusses the outline design scheme of software, the design of database system, the calculation and processing flow of cost, and the basic module interface, etc. Finally, on the basis of the system design, the program implementation and test of the main module are completed. The software running environment of the cost management information system of Ruian Company is based on the .NET platform of Microsoft, and is mainly composed of the database server SQL Server2008 and the II S Web server. The software system is running stably at present, the user evaluation is good, and the main functions are up to the requirements of the project.
【學位授予單位】：大連理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：TP311.52

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