估时作业成本法在信息系统效益分析中的应用

发布时间：2019-01-05 11:59

【摘要】：企业的信息化建设,使得企业能以一种全新的方式来进行业务活动。越来越多的企业通过不断建设信息系统来改造业务流程、提高管理效率,期待获得更高的收益。在这种情况下,准确分摊信息系统的实施成本,对分析信息系统为企业带来的实际效益具有重要的意义。本文的研究主旨,是尝试实施一种新型的成本分摊方法——估时作业成本法,以合理分摊企业信息系统成本、准确反映信息系统效益。基于企业成本管理的基本理论,本文首先对一般企业成本的构成与分类进行了详细的说明,尤其是对企业实施信息系统过程中消耗的成本,包括信息系统的设计、开发、维护等各个阶段发生的成本内容,做出了归纳和分类。经分析,将企业提供给用户的各项产品或服务作为成本对象时,实施信息系统的成本费用属于成本对象的间接计入成本,因此,在分摊这些成本时,应选择科学的方法,准确体现不同产品对信息系统的消耗程度。成功的信息系统为企业带来明显的效益,包括可用经济指标衡量的有形效益和无法用经济指标衡量的无形效益。由于经济效益的广义性,一直以来,评价信息系统效益的方法种类繁多。本文总结了目前主流的信息系统效益评价方法,并尝试从考察企业产品或服务的归集成本的角度,来体现实施信息系统的经济效益。随后,文章对分摊过程中使用的估时作业成本法进行了详细介绍,包括提出背景、原理、实施方法,并与经典作业成本法进行了比较,指出新方法的优势。基于估时作业成本法的原理,本文推导了使用这种方法进行成本分摊计算的数学模型。随后,本文结合企业成本管理的基本理论、信息系统成本的结构及特点,讨论了在企业业务部门建立这种成本分摊模型的基本思路和方法,以及信息系统的实施对建模的影响,又通过某电信企业楼宇信息系统实施的案例对这种应用进行了说明。最后,本文总结和归纳了本次研究的结论,指出了本次研究中存在的不足之处,并对今后有待研究的内容做出了展望。
[Abstract]:The information construction of enterprises enables enterprises to carry out business activities in a new way. More and more enterprises are building information systems to transform business processes, improve management efficiency, and expect to obtain higher profits. In this case, it is of great significance to accurately share the implementation cost of the information system to analyze the actual benefits brought by the information system to the enterprise. The main purpose of this paper is to try to implement a new method of cost allocation, which is to apportion the cost of enterprise information system reasonably and accurately reflect the benefit of information system. Based on the basic theory of enterprise cost management, this paper firstly explains the structure and classification of general enterprise cost in detail, especially the cost consumed in the process of implementing information system, including the design and development of information system. Maintenance and other stages of the cost of the content, made a summary and classification. After analysis, when the products or services provided by the enterprise to users are regarded as cost objects, the cost of implementing information system belongs to the indirect cost of cost object. Therefore, when sharing these costs, we should choose a scientific method. Accurately reflect the consumption of different products to the information system. Successful information system brings obvious benefits to enterprises, including tangible benefits that can be measured by economic indicators and intangible benefits that can not be measured by economic indicators. Because of the generality of economic benefit, there are many kinds of methods to evaluate the benefit of information system. This paper summarizes the current mainstream information system benefit evaluation methods, and tries to reflect the economic benefits of implementing information system from the point of view of the integrated cost of enterprise products or services. Then, the paper introduces the method of estimating time and activity cost in detail, including the background, the principle, the method of implementation, and compares it with the classical method, and points out the advantages of the new method. Based on the principle of time estimation activity-based costing, a mathematical model of cost allocation calculation using this method is derived in this paper. Then, combined with the basic theory of enterprise cost management and the structure and characteristics of information system cost, this paper discusses the basic ideas and methods of establishing this kind of cost allocation model in enterprise business department, and the influence of the implementation of information system on modeling. This application is illustrated by a case of building information system in a telecom enterprise. Finally, this paper summarizes and summarizes the conclusions of this study, points out the shortcomings of this study, and makes a prospect for the future research.
【学位授予单位】：北京邮电大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270.7;F224

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