面向成本控制的数据集成与绩效评价

发布时间：2018-02-09 12:50

本文关键词： 成本控制数据清理绩效评价平衡计分卡　出处：《杭州电子科技大学》2015年硕士论文　论文类型：学位论文

【摘要】：HZ药业企业在发展过程中，生产过程、组织架构等不断调整使得当前的成本核算系统已无法满足企业的需求，且当前的成本核算方式只注重人工工时的核算，，而忽视对产品成本的核算，造成成本信息不准确、成本浪费，无法为企业管理决策提供依据。此外，在成本控制基础上，如何对企业绩效进行评价达到企业决策管理的目的具有重要意义。当前，HZ药业企业的财务核算系统与作业成本系统数据源不同，造成异构性、自治性等问题，需要进行数据集成及清理，实现异构数据源间的共享。本文采用面向服务架构，Web Services等相关技术进行数据集成，并对同步到的数据采用不完整数据算法进行清理，最终得到集成数据。在成本控制基础上，以平衡计分卡为指导分级建立指标体系，并以层次分析法对指标进行权重配比，设计并开发绩效评价系统。本文的主要内容如下：（1）阐述了本论文的课题研究背景，介绍了数据集成、绩效评价的国内外研究现状，介绍了成本控制的过程、原则，数据集成的方法原理及数据清理原理，介绍了三种绩效管理的方式，并对我国实行绩效评价所面对的问题进行说明。（2）研究数据集成及清理模型，并以HZ药业企业ABC成本计算系统与NC财务核算系统间数据集成为背景，提出不完整数据清理算法，并实现数据清理，完成数据集成系统设计。（3）设计了绩效评价指标体系。根据HZ药业企业实际情况，采用平衡计分卡及层次分析法，确定指标选择与权重配比，分级设计公司及部门的指标体系。（4）在.Net平台下，采用B/S架构，根据HZ药业企业的实际，设计并实现绩效评价系统。并以企业108车间为例在企业运用绩效评价系统。通过对HZ药业企业的成本控制研究，针对其异构数据源的同步及同步后的数据清理问题设计并实现数据集成系统，实现了HZ药业企业对数据集成的需求，为绩效评价提供成本数据。采用平衡计分卡、分级构建方式构建绩效评价系统指标体系，并设计并实现绩效评价系统，帮助企业管理决策。
[Abstract]:During the development of HZ pharmaceutical enterprises, the continuous adjustment of production process and organization structure makes the current cost accounting system unable to meet the needs of enterprises, and the current cost accounting method only pays attention to the calculation of man-hours. However, neglecting the accounting of product cost leads to inaccurate cost information and cost waste, which can not provide the basis for enterprise management decision. In addition, on the basis of cost control, How to evaluate the performance of enterprises to achieve the purpose of enterprise decision management is of great significance. At present, the financial accounting system of HZ pharmaceutical enterprises is different from the data source of activity-based cost system, which causes problems such as heterogeneity and autonomy, which need to be integrated and cleaned up. In this paper, we adopt service-oriented architecture, web Services and other related technologies for data integration, and use incomplete data algorithm to clean up the synchronized data, and finally get the integrated data. On the basis of cost control, we can get the integrated data. The index system is established under the guidance of the balanced scorecard, and the weight ratio of the index is matched with the Analytic hierarchy process (AHP), and the performance evaluation system is designed and developed. The main contents of this paper are as follows:. 1) the research background of this paper is expounded, the research status of data integration and performance evaluation at home and abroad is introduced, the process of cost control, the principle of data integration, the principle of data integration and the principle of data cleaning are introduced. This paper introduces three ways of performance management, and explains the problems of performance evaluation in our country. 2) the model of data integration and clean-up is studied. Based on the data integration between ABC cost calculation system and NC financial accounting system in HZ pharmaceutical enterprise, the incomplete data cleaning algorithm is proposed, and the data cleaning is realized and the data integration system design is completed. According to the actual situation of HZ pharmaceutical enterprises, the balanced Scorecard and Analytic hierarchy process (AHP) are used to determine the index selection and weight ratio, and the index system of the company and department is designed. Based on the reality of HZ pharmaceutical enterprises, the performance evaluation system is designed and implemented on the platform of .Net, and the performance evaluation system is applied in the enterprise with 108 workshop as an example. Based on the research on cost control of HZ pharmaceutical enterprises, the data integration system is designed and implemented in accordance with the synchronization of heterogeneous data sources and the data cleaning after synchronization, and the demand of HZ pharmaceutical enterprises for data integration is realized. In order to provide cost data for performance evaluation, the balanced scorecard is used to construct the index system of performance evaluation system, and the performance evaluation system is designed and implemented to help enterprises to make decisions.
【学位授予单位】：杭州电子科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：TP393.09;TP311.52

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