睿安公司成本信息管理系统设计与实现
发布时间：2018-08-12 20:58
【摘要】：面对企业产品种类和业务不断扩大,传统的成本管理方法越来越难以适应竞争战略的情况,睿安公司决策以成熟的成本管理理论为基础,同时充分结合该企业的运营特点和产品特点,开发一种新型的成本信息管理系统,实现对公司成本的信息采集、计量、处理和分析。 该系统在整体上着重解决以下问题。第一是与公司内部的业务信息系统相结合,对关键性的成本数据进行采集和统一管理,为成本计算实现基础管理功能。第二是基于成本会计的基础理论和实际生产情况,实现一套针以产品的生产活动为中心的成本计量与计算的定量处理方法,该方法要求涵盖该企业的直接成本的计算和间接成本的分配处理。第三是在以上功能基础上实现一组较为高级的成本信息管理功能,如测算产品的定价和盈利能力测算等,为高层管理提供决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。论文针对以上开发目标进行了具体的需求分析,特别着重讨论了成本基础信息管理功能、成本的各种计算与处理功能,在论文中给出了功能用例。论文在需求分析的基础上讨论了软件的概要设计方案、数据库系统的设计、成本的计算与处理流程以及基本的模块接口等内容,最后在系统设计的基础上完成了主要模块的程序实现及其测试。 睿安公司的成本管理信息系统的软件运行环境基于微软公司的.NET平台,主要组成为数据库服务器SQL Server2008和ⅡS Web服务器。该软件系统目前运行稳定,用户评价良好,在主要功能上都达到了项目的要求。
[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.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TP311.52
[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.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TP311.52
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