估時作業(yè)成本法在信息系統(tǒng)效益分析中的應用
發(fā)布時間：2019-01-05 11:59
【摘要】：企業(yè)的信息化建設,使得企業(yè)能以一種全新的方式來進行業(yè)務活動。越來越多的企業(yè)通過不斷建設信息系統(tǒng)來改造業(yè)務流程、提高管理效率,期待獲得更高的收益。在這種情況下,準確分攤信息系統(tǒng)的實施成本,對分析信息系統(tǒng)為企業(yè)帶來的實際效益具有重要的意義。本文的研究主旨,是嘗試實施一種新型的成本分攤方法——估時作業(yè)成本法,以合理分攤企業(yè)信息系統(tǒng)成本、準確反映信息系統(tǒng)效益。 基于企業(yè)成本管理的基本理論,本文首先對一般企業(yè)成本的構(gòu)成與分類進行了詳細的說明,尤其是對企業(yè)實施信息系統(tǒng)過程中消耗的成本,包括信息系統(tǒng)的設計、開發(fā)、維護等各個階段發(fā)生的成本內(nèi)容,做出了歸納和分類。經(jīng)分析,將企業(yè)提供給用戶的各項產(chǎn)品或服務作為成本對象時,實施信息系統(tǒng)的成本費用屬于成本對象的間接計入成本,因此,在分攤這些成本時,應選擇科學的方法,準確體現(xiàn)不同產(chǎn)品對信息系統(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)濟指標衡量的有形效益和無法用經(jīng)濟指標衡量的無形效益。由于經(jīng)濟效益的廣義性,一直以來,評價信息系統(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)效益評價方法,并嘗試從考察企業(yè)產(chǎn)品或服務的歸集成本的角度,來體現(xiàn)實施信息系統(tǒng)的經(jīng)濟效益。隨后,文章對分攤過程中使用的估時作業(yè)成本法進行了詳細介紹,包括提出背景、原理、實施方法,并與經(jīng)典作業(yè)成本法進行了比較,指出新方法的優(yōu)勢。 基于估時作業(yè)成本法的原理,本文推導了使用這種方法進行成本分攤計算的數(shù)學模型。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,討論了在企業(yè)業(yè)務部門建立這種成本分攤模型的基本思路和方法,以及信息系統(tǒng)的實施對建模的影響,又通過某電信企業(yè)樓宇信息系統(tǒng)實施的案例對這種應用進行了說明。 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.
【學位授予單位】：北京郵電大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F270.7;F224
[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.
【學位授予單位】：北京郵電大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F270.7;F224
【參考文獻】
相關(guān)期刊論文 前10條
1 楊繼良 ,尹佳音;作業(yè)成本法的新發(fā)展——估時作業(yè)成本法簡介[J];財會通訊;2005年02期
2 姚e，
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