文档介绍：Classified Index:.: for the Master’s Degree in Engineering DESIGN AND IMPLEMENTATION OF NERP COST ACCOUNTING SYSTEM Candidate: Supervisor: Associate Supervisor: Academic Degree Applied for: Speciality: Affiliation:Date of Defence: Degree-Conferring-Institution:Zhang Yanan Prof. Xu Xiaofei Sr. Engineer Ding Zhongjie Master of Engineering Software Engineering School of Software June, 2006 Harbin Institute of Technology 哈尔滨工业大学工程硕士学位论文摘要经济全球化,使离散制造企业间的竞争更加激烈,精确核算成本并通过成本核算的过程发掘企业可以节约的成本显得越来越重要。在我国离散制造企业中成本核算系统得到了越来越广泛的应用,成本核算系统在帮助企业规范核算流程,提高企业成本管理水平方面发挥了显著效果,对企业成本计划的实施、成本的控制和目标成本的实现起着至关重要的作用。本文介绍了我国企业主要应用的成本核算方法和作业成本法在国内外内外发展现状,通过对比传统成本法与作业成本法的成本分配特点,提出用作业成本法实现NERP(New Enterprise Resource Planning)成本核算系统。NERP成本核算系统主要用于对企业生产过程中发生的费用进行汇集,然后再把费用合理的分配到产生相应费用的产品上。本文给出成本核算系统的用例模型。在功能需求分析的基础上依据成本核算系统模型给出了成本核算业务流程。设计了系统的数据库。NERP成本核算系统按成本核算的业务流程划分模块,主要模块包括系统设置、项目设置、期初成本、核算数据、核算主体成本核算、标准成本,成本报表。在NERP成本核算系统中通过归类成本动因确定作业中心的划分,通过设置核算主体、成本对象,核算最终产成品成本。NERP成本核算系统成功地使用矩阵表示产品成本、产品消耗作业量、单位作业消耗资源的数量、资源的分配率,通过分块矩阵变换计算产品成本,简化了作业成本法的应用难度。NERP成本核算系统采用J2EE平台技术开发。采用EJB技术实现了系统业务逻辑,采用Hibernate技术实现了数据的持久化。NERP成本核算系统为离散制造企业提供准确的成本核算,帮助企业提高价格决策和生产决策水平,完善业绩计量和考核系统,支持了离散制造企业通过管理创新提高企业的竞争力。关键词离散制造企业;成本核算;作业成本法;成本动因- I -哈尔滨工业大学工程硕士学位论文Abstract With economy globalization, competition between Discrete manufacturing enterprise is more and more intensely, Cost accounting has played a more and more important role in saving cost. Cost accounting system is widely used in our county. Cost accounting system plays an important role to carry out enterprise Cost plan to control cost and plish Target cost. This paper analyzes major cost accounting in our country and development of Activity-based costing in the world. Compares traditional accounting method with Activity-based Costing, NERP Cost accounting system uses Activity-based Costing to plish Cost Accounting. NERP Cost accounting system accumulates cost then assigns cost to suitable product. This paper brings out system use case. B