文档介绍：上海交通大学硕士学位论文摘要
ABC 成本核算系统设计及
成本决策模型的研究
摘要
作业成本法是 90 年代提出来的在西方发达国家是个非常热
门的话题在国内运用作业成本法到企业的却是非常少这也是众
多因素构成的目前对作业成本法的研究还处于理论模型探讨阶
段而本论文是把作业成本法从理论上升到实际运用基于
SQL-SERVER2000 和 VB 开发了 ABC 成本核算软件并且基于核
算的结果做成本决策
本论文在前人的基础上做了一下工作
1) ABC 成本核算系统软件模型的设计包括系统结构设计将
业务流程转变化为实际可操作模型功能需求分析列出了此软件
要实现的功能并且用了个实际案例去分析
2) 数据库设计与开发建立了 ABC 成本核算系统数据库共
建立了 28 张表 14 张数据视图 58 个函数提出了作业字典的概
念可以同时计算多个成本对象的成本并输出 EXCEL 报表
3) 在结合上面的开发内容在这章提出了基于 ABC 软件的成
本决策对于成本决策所需要的数据可以从软件中提取但是在这
里引入了随机因素对于单位作业来说每个产品的消耗量可能是波
动的这样造成每个产品的作业成本也是波动的引入了正态分布
MATLAB 编程结合 CVP 模型进行产品组合决策以及自制与外
包决策并且用实际案例分析
关键词作业成本法 CVP 成本决策
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Shanghai Jiaotong University Abstract
The Research on Designing ABC system and Cost
Decision-Making Module
Abstract
The theory of Activity based costing has been used by many developed countries
from very few enterprises put the theory in use in china,because of
many factors,at present we are still on research stage about ABC,in my paper, I
design the ABC costing system based on SQL-Server2000 and VB,and make
decision of cost.
I do the following things base on former research by others:
1) The software module of ABC costing design:including system structure
design,convert business process into operational module,demand analysis,list the
function that the software will implement,and take a case to run.
2) Database developed, totally 28 tables, 14 views and 58 function, bring
forward the conception of Activity dictionary, calcualte the cost objections and
output in Excel format.
3) Based on above, in this article bring into the module of CVP,and decision
making of cost, manufacturing decision-making and pricing
decision-making,consider the random factor and induct normal distribution and
found module based on random in unit activity,use MATLAB programming.
Key words: Ability abased costing, decision making of cost, CVP module
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上海交通大学
学位论文原创性声明
本人郑重声明所呈交的学位论文是本人在导师的指导下独立进行研究
工作所取得的