北京航空航天大学学报(社会科学版) ›› 2008, Vol. 21 ›› Issue (2): 20-23.

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基于SOA的作业成本管理模型与应用

肖依永, 常文兵   

  1. 北京航空航天大学 工程系统工程系, 北京 100083
  • 收稿日期:2007-04-02 出版日期:2008-06-25 发布日期:2010-05-13
  • 作者简介:肖依永(1973-),男,四川广汉人,博士后,研究方向为生产管理、质量管理以及信息.

Activity-Based Costing Model Based on SOA——A Case Study

XIAO Yi-yong, CHANG Wen-bing   

  1. Department of System Engineering of Engineering Technology, Beijing University of Aeronautics and Astronautics, Beijing 100083, China
  • Received:2007-04-02 Online:2008-06-25 Published:2010-05-13

摘要:

借助SOA(Service-Oriented Architecture)的系统架构方法论,给出了一种面向服务构 架的作业成本管理模型,其中突出了作业中心的独立核算地位和作业在产品成本核算的介质 作用。该模型将作业成本管理的范围从车间拓展到了全企业,为作业成本法开辟了一种新的 应用模式。最后,通过一个耐火材料企业的应用案例,介绍了其中基于SOA的组织管理模式 和作业成本核算方法。

关键词: 成本, 作业成本, 生产管理, 基于服务的架构

Abstract:

A mode for organizing enterprise by using the methodologies of Service-Oriented Architecture (SOA) is presented in this study, which extends the management sco pe of Activity-Based Management (ABM) from the manufacture cells to the whole e nterprise, in which great prominences is given to show the core role of work cen ters and medium function of activities in ABC and gives a new way of applying th e ABC theory. A case of applying SOA based ABC theory to a fire-resistant mater ial factory is introduced in the end, in which the experiences of organization m anagement and costing techniques are shared.

Key words: costs, activity-based costing, production, service-oriented architecture

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