【摘要】：企業(yè)的信息化建設(shè),使得企業(yè)能以一種全新的方式來進(jìn)行業(yè)務(wù)活動(dòng)。越來越多的企業(yè)通過不斷建設(shè)信息系統(tǒng)來改造業(yè)務(wù)流程、提高管理效率,期待獲得更高的收益。在這種情況下,準(zhǔn)確分?jǐn)傂畔⑾到y(tǒng)的實(shí)施成本,對(duì)分析信息系統(tǒng)為企業(yè)帶來的實(shí)際效益具有重要的意義。本文的研究主旨,是嘗試實(shí)施一種新型的成本分?jǐn)偡椒ā罆r(shí)作業(yè)成本法,以合理分?jǐn)偲髽I(yè)信息系統(tǒng)成本、準(zhǔn)確反映信息系統(tǒng)效益。 基于企業(yè)成本管理的基本理論,本文首先對(duì)一般企業(yè)成本的構(gòu)成與分類進(jìn)行了詳細(xì)的說明,尤其是對(duì)企業(yè)實(shí)施信息系統(tǒng)過程中消耗的成本,包括信息系統(tǒng)的設(shè)計(jì)、開發(fā)、維護(hù)等各個(gè)階段發(fā)生的成本內(nèi)容,做出了歸納和分類。經(jīng)分析,將企業(yè)提供給用戶的各項(xiàng)產(chǎn)品或服務(wù)作為成本對(duì)象時(shí),實(shí)施信息系統(tǒng)的成本費(fèi)用屬于成本對(duì)象的間接計(jì)入成本,因此,在分?jǐn)傔@些成本時(shí),應(yīng)選擇科學(xué)的方法,準(zhǔn)確體現(xiàn)不同產(chǎn)品對(duì)信息系統(tǒng)的消耗程度。 成功的信息系統(tǒng)為企業(yè)帶來明顯的效益,包括可用經(jīng)濟(jì)指標(biāo)衡量的有形效益和無法用經(jīng)濟(jì)指標(biāo)衡量的無形效益。由于經(jīng)濟(jì)效益的廣義性,一直以來,評(píng)價(jià)信息系統(tǒng)效益的方法種類繁多。本文總結(jié)了目前主流的信息系統(tǒng)效益評(píng)價(jià)方法,并嘗試從考察企業(yè)產(chǎn)品或服務(wù)的歸集成本的角度,來體現(xiàn)實(shí)施信息系統(tǒng)的經(jīng)濟(jì)效益。隨后,文章對(duì)分?jǐn)傔^程中使用的估時(shí)作業(yè)成本法進(jìn)行了詳細(xì)介紹,包括提出背景、原理、實(shí)施方法,并與經(jīng)典作業(yè)成本法進(jìn)行了比較,指出新方法的優(yōu)勢(shì)。 基于估時(shí)作業(yè)成本法的原理,本文推導(dǎo)了使用這種方法進(jìn)行成本分?jǐn)傆?jì)算的數(shù)學(xué)模型。隨后,本文結(jié)合企業(yè)成本管理的基本理論、信息系統(tǒng)成本的結(jié)構(gòu)及特點(diǎn),討論了在企業(yè)業(yè)務(wù)部門建立這種成本分?jǐn)偰Ｐ偷幕舅悸泛头椒?以及信息系統(tǒng)的實(shí)施對(duì)建模的影響,又通過某電信企業(yè)樓宇信息系統(tǒng)實(shí)施的案例對(duì)這種應(yīng)用進(jìn)行了說明。 最后,本文總結(jié)和歸納了本次研究的結(jié)論,指出了本次研究中存在的不足之處,并對(duì)今后有待研究的內(nèi)容做出了展望。
[Abstract]:The information construction of enterprises enables enterprises to carry out business activities in a new way. More and more enterprises are building information systems to transform business processes, improve management efficiency, and expect to obtain higher profits. In this case, it is of great significance to accurately share the implementation cost of the information system to analyze the actual benefits brought by the information system to the enterprise. The main purpose of this paper is to try to implement a new method of cost allocation, which is to apportion the cost of enterprise information system reasonably and accurately reflect the benefit of information system. Based on the basic theory of enterprise cost management, this paper firstly explains the structure and classification of general enterprise cost in detail, especially the cost consumed in the process of implementing information system, including the design and development of information system. Maintenance and other stages of the cost of the content, made a summary and classification. After analysis, when the products or services provided by the enterprise to users are regarded as cost objects, the cost of implementing information system belongs to the indirect cost of cost object. Therefore, when sharing these costs, we should choose a scientific method. Accurately reflect the consumption of different products to the information system. Successful information system brings obvious benefits to enterprises, including tangible benefits that can be measured by economic indicators and intangible benefits that can not be measured by economic indicators. Because of the generality of economic benefit, there are many kinds of methods to evaluate the benefit of information system. This paper summarizes the current mainstream information system benefit evaluation methods, and tries to reflect the economic benefits of implementing information system from the point of view of the integrated cost of enterprise products or services. Then, the paper introduces the method of estimating time and activity cost in detail, including the background, the principle, the method of implementation, and compares it with the classical method, and points out the advantages of the new method. Based on the principle of time estimation activity-based costing, a mathematical model of cost allocation calculation using this method is derived in this paper. Then, combined with the basic theory of enterprise cost management and the structure and characteristics of information system cost, this paper discusses the basic ideas and methods of establishing this kind of cost allocation model in enterprise business department, and the influence of the implementation of information system on modeling. This application is illustrated by a case of building information system in a telecom enterprise. Finally, this paper summarizes and summarizes the conclusions of this study, points out the shortcomings of this study, and makes a prospect for the future research.
【學(xué)位授予單位】：北京郵電大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F270.7;F224

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本文編號(hào)：2401761