食品企业生产成本核算系统的设计与实现
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摘要
经济全球化与全球信息化为中国制造业带来了前所未有的机遇和挑战,客观上要求以信息化带动工业化,依靠信息技术改造传统产业,促进制造业的跨越式发展。
中国制造业的工业化进程尚未完成,多数企业尚未建立起先进的现代企业制度,企业存在管理粗放、管理水平低下的问题,产品交货期不准、成本居高不下,严重影响了企业的竞争力,解决问题的途径就是实现企业由粗放型管理向集约型管理的转变。成本是集约化管理的最重要因素,标准成本管理、责任成本管理和成本计划与控制,是解决中国企业成本管理问题的必要的、有效的手段。
本文着重对先进的企业生产成本核算模式和方法进行了研究,针对食品企业生产管理的特殊性,运用标准成本法、投入产出法、量本利分析等先进的管理技术,引入了管理控制点的概念;分析了配方、定额、管理控制点的作用,并将三者与投入产出模型有机地结合,建立了基于配方管理的生产过程控制模型和食品企业投入产出与资源消耗的核算模型;给出了成本核算的公式、标准成本预算和成本考核的方法,并通过实例加以具体说明。
在上述研究的基础之上,运用软件工程的思想,进行生产成本核算系统的需求分析,业务对象的设计、数据库设计、功能设计、业务流程的设计以及软件体系结构的设计,并实现了食品企业生产成本核算管理系统,并通过实例及试运行实现了系统的正确性验证,实验表明本系统所采用的J2EE技术以及MVC设计模式能够使系统具有良好的可重用性以及可适应性。通过计算机与先进管理技术的结合,为食品生产企业实施集约化的管理提供了先进的技术手段,支持了企业通过管理创新提高企业的竞争力。
Economic globalization and the global information industry has brought China unprecedented opportunities and challenges, objective information on the requirements to promote industrialization, relying on information technology to transform traditional industries, and promote the development of the manufacturing industry by leaps and bounds.
For China's manufacturing sector, the process of industrialization has not yet been completed, most advanced enterprises have not yet established a modern enterprise system, corporate existence of extensive management, the problem of low levels of management, product delivery closed, the high cost, a serious impact on the competitiveness of enterprises, from extensive management to intensive management changes is the way to solve the problem of enterprises. Intensive management costs are the most important factor, the standard cost management; cost management and cost responsibility for planning and control are the necessary and effective means to solve the problem of cost management of Chinese enterprises
This article emphatically has conducted the research to the advanced enterprise production cost calculation pattern and the method, in view of food enterprise production management's particularity, the utilization standard cost, input-output, Output-cost-profit analysis of advanced management technology, introduced the control point concept; Analyzed the formula, the fixed quantity, to manage the control point the function, and three with put into production the model organically to unify, has established puts into production based on the formula management industrial control model and food enterprise with the resources consumption calculation model; Has given the cost accounting formula, the standard cost budget and the cost inspection method, performs the concrete explanation through example.
Based on above research's foundation, using software engineering's thought that carries on the production cost calculation system's demand analysis, the service object design, the database design, the functional design, the operation flow design as well as the software architecture design, and has realized food enterprise production cost calculation management system, and tried through the example to move has realized system's accurate confirmation, the experiments show that the J2EE technology as well as the MVC design pattern used can enable the system to have the good reusability as well as may the compatibility. Through the computer and the advanced managerial technique's union, implemented intensified for food Production enterprise the management to provide the advanced technological means that supported the enterprise to enhance enterprise's competitive power through the management innovation.
中国制造业的工业化进程尚未完成,多数企业尚未建立起先进的现代企业制度,企业存在管理粗放、管理水平低下的问题,产品交货期不准、成本居高不下,严重影响了企业的竞争力,解决问题的途径就是实现企业由粗放型管理向集约型管理的转变。成本是集约化管理的最重要因素,标准成本管理、责任成本管理和成本计划与控制,是解决中国企业成本管理问题的必要的、有效的手段。
本文着重对先进的企业生产成本核算模式和方法进行了研究,针对食品企业生产管理的特殊性,运用标准成本法、投入产出法、量本利分析等先进的管理技术,引入了管理控制点的概念;分析了配方、定额、管理控制点的作用,并将三者与投入产出模型有机地结合,建立了基于配方管理的生产过程控制模型和食品企业投入产出与资源消耗的核算模型;给出了成本核算的公式、标准成本预算和成本考核的方法,并通过实例加以具体说明。
在上述研究的基础之上,运用软件工程的思想,进行生产成本核算系统的需求分析,业务对象的设计、数据库设计、功能设计、业务流程的设计以及软件体系结构的设计,并实现了食品企业生产成本核算管理系统,并通过实例及试运行实现了系统的正确性验证,实验表明本系统所采用的J2EE技术以及MVC设计模式能够使系统具有良好的可重用性以及可适应性。通过计算机与先进管理技术的结合,为食品生产企业实施集约化的管理提供了先进的技术手段,支持了企业通过管理创新提高企业的竞争力。
Economic globalization and the global information industry has brought China unprecedented opportunities and challenges, objective information on the requirements to promote industrialization, relying on information technology to transform traditional industries, and promote the development of the manufacturing industry by leaps and bounds.
For China's manufacturing sector, the process of industrialization has not yet been completed, most advanced enterprises have not yet established a modern enterprise system, corporate existence of extensive management, the problem of low levels of management, product delivery closed, the high cost, a serious impact on the competitiveness of enterprises, from extensive management to intensive management changes is the way to solve the problem of enterprises. Intensive management costs are the most important factor, the standard cost management; cost management and cost responsibility for planning and control are the necessary and effective means to solve the problem of cost management of Chinese enterprises
This article emphatically has conducted the research to the advanced enterprise production cost calculation pattern and the method, in view of food enterprise production management's particularity, the utilization standard cost, input-output, Output-cost-profit analysis of advanced management technology, introduced the control point concept; Analyzed the formula, the fixed quantity, to manage the control point the function, and three with put into production the model organically to unify, has established puts into production based on the formula management industrial control model and food enterprise with the resources consumption calculation model; Has given the cost accounting formula, the standard cost budget and the cost inspection method, performs the concrete explanation through example.
Based on above research's foundation, using software engineering's thought that carries on the production cost calculation system's demand analysis, the service object design, the database design, the functional design, the operation flow design as well as the software architecture design, and has realized food enterprise production cost calculation management system, and tried through the example to move has realized system's accurate confirmation, the experiments show that the J2EE technology as well as the MVC design pattern used can enable the system to have the good reusability as well as may the compatibility. Through the computer and the advanced managerial technique's union, implemented intensified for food Production enterprise the management to provide the advanced technological means that supported the enterprise to enhance enterprise's competitive power through the management innovation.
引文
1 张明明.面向现代集成制造的成本管理模式研究.厦门大学博士学位论文,2006,7:3-40
2 叶春明.生产计划与控制.高等教育出版社,2005,12
3 Arntzen B C.Global supply chain management at digital equipment corporation.Interface,25:69-93
4 柴天佑,李平,桂卫华.流程工业CIMS的研究现状与对策.第五届中国计算机集成制造系统学术会议论文集.1998,8:48-54.
5 熊刚,许晓鸣,张钟俊.流程工业综合自动化的理论研究与实施..计算机集成制造系统CIMS,1995,3:32-35
6 杜战其.基于JIT的生产计划与控制方法研究.科技情报开发与经济.2005,15(19):134-135
7 FLAPPER.S D.Embedding JIT into MRP.International Journal of Production Research.2003,29(2):329-341
8 MA S H,CHEN R,LI Z C.To integrated planning and control system based on MRP and OPT.China Mechanical Engineering,2005,6(6):11-13
9 MA S H,CHEN R,LI Z C.The integrated planning and control system based on MRP and TOC.China Mechanical Engineering,2004,6(6):11-13
10 MIL J.Comparing.JIT MRP and TOC and embedding TOC into MRP.International Journal of Production Research,2005,35(4):1147-1169.
11 罗鸿.ERP原理、设计、实施.电子工业出版社,2002::15-23.
12 Biscotti F,Fulton R.Infrastructure and applications worldwide Software market definitions,2002
13 James E.H,Barbara L C,Jacqueline L.Enterprise resource planning systems:comparing firm performance of adapters and non-adapters.International Journal of Accounting Information Systems,2003,(4):165-184.
14 Lee A.Researchable directions for ERP and other new information technology.MIS quarterly,2000,24(1):ⅲ-ⅶ.
15 Mabert V A,Soni A,Venkataraman M A.Enterprise resource planning survey of US manufacturing firms.Production and Inventory Management.2000, 41(2),52-58.
16 Dirk W H,Martin B.Cost-oriented virtual and real-time control system architecture,Robotics Volume,2003 vol.21.
17 斯蒂芬.布鲁克森著,张显东译,预算管理,上海科学技术出版社,2001
18 Kim K J,Han Ingo.Application of a hybrid genetic algorithm and neural network approach in activity-based costing Expert Systems with Applications,2003,8:73-77
19 Matte S M,Petra S,Jeri P.Product Profitability:(Causes and Effects)Industrial Marketing Management,2004,393-401
20 David B A,LI Q.Activity-Based Costing Management for Design and Development.Nits.Production economics,2003,69-183
21 刘国将等.试论作业成本管理与成本企划的集成管理.金融经济.2007,16:164-165
22 宋相豫 企业战略成本管理研究 贵州大学硕士研究生学位论文2007,5:2-3
23 孙兰婷,关于加强企业成本管理与控制的思考,中国管理信息化2007,10(2):60-62
24 朱斌.浅谈企业的成本核算与成本控制.市场论坛.2006,33(12):41-42
25 陈恩平.ERP环境下印染企业成本预测与控制.浙江大学硕士学位论文,2006,2:12-16
26 张群.生产管理.高等教育出版社,2006,3
27 Pengshi Yanshi.(2003).Optimal guaranteed cost control of uncertain,journal of Computational and Applied Mathematics,vol.157.
28 吴有庆.成本性态分析及在企业生产成本管理中的应用.中国集体经济2007,4:65-66
29 冯俊豪.企业生产成本管理浅析.金融管理,2007,1:47-48
30 黄辉.企业成本核算投入产出模型的设计 工作视点,2006,10:P64-65
31 Jalili A R.Evaluating relative performances of four non-survey techniques of updating input-output coefficients.Economics of planning,2000,33,228-236.
32 于仲鸣 企业投入产出方法与制造资源计划方法的结合研究 郑州航空工业管理学院学报2006,24(1):33-38
33 佟仁城.企业投入产出的理论、方法与实践.数量经济技术经济研究.1995,2:27-290.
34 许金叶编著.管理会计.经济管理出版社,2006,6:497-511
35 樊德龙.成本控制的探讨,企业家天地,2007,4
36 Cowan D D,Ierusalimschy R,Lucena C J P,Stephen T M..Abstract Data Views.Structured Programming.Volume 14,January 1993,pp.1-13
37 Sandhu R S,Coyne E J,Feinstein H.L,Youman C E.Role-Based Access Control Models,IEEE Computer 29(2):38-47,IEEE Press,1996.
38 赵连军,司书宾.基于组件技术的ERP系统开发服务模型.计算机工程.2004,30(14):155-157
39 Ecke B.Thinking in Patterns with Java.Prentice Hall,2001:561-593
40 Gabrick K..J2EE and XML Development Manning Publications Co,2002:37-154
41 Joseph J,Bambara R and Paul.J2EE Unleashed.Sams Publishing,2002:24-38
42 何成万,余秋惠.Java网络编程MVC模型.计算机工程,2001,27(8):74-75
2 叶春明.生产计划与控制.高等教育出版社,2005,12
3 Arntzen B C.Global supply chain management at digital equipment corporation.Interface,25:69-93
4 柴天佑,李平,桂卫华.流程工业CIMS的研究现状与对策.第五届中国计算机集成制造系统学术会议论文集.1998,8:48-54.
5 熊刚,许晓鸣,张钟俊.流程工业综合自动化的理论研究与实施..计算机集成制造系统CIMS,1995,3:32-35
6 杜战其.基于JIT的生产计划与控制方法研究.科技情报开发与经济.2005,15(19):134-135
7 FLAPPER.S D.Embedding JIT into MRP.International Journal of Production Research.2003,29(2):329-341
8 MA S H,CHEN R,LI Z C.To integrated planning and control system based on MRP and OPT.China Mechanical Engineering,2005,6(6):11-13
9 MA S H,CHEN R,LI Z C.The integrated planning and control system based on MRP and TOC.China Mechanical Engineering,2004,6(6):11-13
10 MIL J.Comparing.JIT MRP and TOC and embedding TOC into MRP.International Journal of Production Research,2005,35(4):1147-1169.
11 罗鸿.ERP原理、设计、实施.电子工业出版社,2002::15-23.
12 Biscotti F,Fulton R.Infrastructure and applications worldwide Software market definitions,2002
13 James E.H,Barbara L C,Jacqueline L.Enterprise resource planning systems:comparing firm performance of adapters and non-adapters.International Journal of Accounting Information Systems,2003,(4):165-184.
14 Lee A.Researchable directions for ERP and other new information technology.MIS quarterly,2000,24(1):ⅲ-ⅶ.
15 Mabert V A,Soni A,Venkataraman M A.Enterprise resource planning survey of US manufacturing firms.Production and Inventory Management.2000, 41(2),52-58.
16 Dirk W H,Martin B.Cost-oriented virtual and real-time control system architecture,Robotics Volume,2003 vol.21.
17 斯蒂芬.布鲁克森著,张显东译,预算管理,上海科学技术出版社,2001
18 Kim K J,Han Ingo.Application of a hybrid genetic algorithm and neural network approach in activity-based costing Expert Systems with Applications,2003,8:73-77
19 Matte S M,Petra S,Jeri P.Product Profitability:(Causes and Effects)Industrial Marketing Management,2004,393-401
20 David B A,LI Q.Activity-Based Costing Management for Design and Development.Nits.Production economics,2003,69-183
21 刘国将等.试论作业成本管理与成本企划的集成管理.金融经济.2007,16:164-165
22 宋相豫 企业战略成本管理研究 贵州大学硕士研究生学位论文2007,5:2-3
23 孙兰婷,关于加强企业成本管理与控制的思考,中国管理信息化2007,10(2):60-62
24 朱斌.浅谈企业的成本核算与成本控制.市场论坛.2006,33(12):41-42
25 陈恩平.ERP环境下印染企业成本预测与控制.浙江大学硕士学位论文,2006,2:12-16
26 张群.生产管理.高等教育出版社,2006,3
27 Pengshi Yanshi.(2003).Optimal guaranteed cost control of uncertain,journal of Computational and Applied Mathematics,vol.157.
28 吴有庆.成本性态分析及在企业生产成本管理中的应用.中国集体经济2007,4:65-66
29 冯俊豪.企业生产成本管理浅析.金融管理,2007,1:47-48
30 黄辉.企业成本核算投入产出模型的设计 工作视点,2006,10:P64-65
31 Jalili A R.Evaluating relative performances of four non-survey techniques of updating input-output coefficients.Economics of planning,2000,33,228-236.
32 于仲鸣 企业投入产出方法与制造资源计划方法的结合研究 郑州航空工业管理学院学报2006,24(1):33-38
33 佟仁城.企业投入产出的理论、方法与实践.数量经济技术经济研究.1995,2:27-290.
34 许金叶编著.管理会计.经济管理出版社,2006,6:497-511
35 樊德龙.成本控制的探讨,企业家天地,2007,4
36 Cowan D D,Ierusalimschy R,Lucena C J P,Stephen T M..Abstract Data Views.Structured Programming.Volume 14,January 1993,pp.1-13
37 Sandhu R S,Coyne E J,Feinstein H.L,Youman C E.Role-Based Access Control Models,IEEE Computer 29(2):38-47,IEEE Press,1996.
38 赵连军,司书宾.基于组件技术的ERP系统开发服务模型.计算机工程.2004,30(14):155-157
39 Ecke B.Thinking in Patterns with Java.Prentice Hall,2001:561-593
40 Gabrick K..J2EE and XML Development Manning Publications Co,2002:37-154
41 Joseph J,Bambara R and Paul.J2EE Unleashed.Sams Publishing,2002:24-38
42 何成万,余秋惠.Java网络编程MVC模型.计算机工程,2001,27(8):74-75