【摘要】：市場(chǎng)經(jīng)濟(jì)下,競(jìng)爭(zhēng)日益激烈,成本在競(jìng)爭(zhēng)中的作用愈發(fā)凸顯。加強(qiáng)成本管理是企業(yè)在市場(chǎng)經(jīng)濟(jì)條件下增強(qiáng)競(jìng)爭(zhēng)優(yōu)勢(shì)的必然選擇。實(shí)施全員成本目標(biāo)管理、全面提升成本管理水平和核心競(jìng)爭(zhēng)力,已成為煉化企業(yè)管理的重點(diǎn)工作。本文基于目標(biāo)成本管理思想設(shè)計(jì)和開(kāi)發(fā)的一個(gè)成本管理軟件系統(tǒng)。系統(tǒng)主要包括指標(biāo)創(chuàng)建、指標(biāo)配置、領(lǐng)導(dǎo)駕駛艙、對(duì)標(biāo)分析、車間及班組效益分析等業(yè)務(wù)功能,在獲取ERP系統(tǒng)的業(yè)務(wù)數(shù)據(jù)及實(shí)時(shí)數(shù)據(jù)庫(kù)的生產(chǎn)數(shù)據(jù)后,建立成本核算模型,綜合外部原輔料、燃動(dòng)價(jià)格因素,自動(dòng)核算可控成本,直觀了解裝置和產(chǎn)品當(dāng)前的成本和利潤(rùn)情況,并通過(guò)追溯實(shí)現(xiàn)了成本指標(biāo)、經(jīng)濟(jì)技術(shù)指標(biāo)、操作指標(biāo)的關(guān)聯(lián)關(guān)系,分析找到影響成本的因素或定位操作上的業(yè)務(wù)環(huán)節(jié),進(jìn)而對(duì)其進(jìn)行分析,通過(guò)操作環(huán)節(jié)因素調(diào)整或流程工藝上的改進(jìn),為企業(yè)穩(wěn)定操作、降低成本、提高效益供了較大的參考價(jià)值。本系統(tǒng)的設(shè)計(jì)是以中石化下發(fā)的關(guān)于持續(xù)推進(jìn)全員成本目標(biāo)管理的工作要點(diǎn)、實(shí)施方案、考評(píng)細(xì)則、獎(jiǎng)懲辦法等為依據(jù),使用.NET平臺(tái)進(jìn)行設(shè)計(jì)與開(kāi)發(fā),使用MVC設(shè)計(jì)模式,運(yùn)用了ASP.NET MVC、HNIBERNATE技術(shù),將各項(xiàng)功能緊密銜接起來(lái),方便快捷的實(shí)現(xiàn)了成本核算及因素分析等功能,為企業(yè)提供了一個(gè)實(shí)時(shí)的成本管理系統(tǒng),是一個(gè)符合實(shí)際需求的系統(tǒng)。
[Abstract]:Under the market economy, the competition is increasingly fierce, the function of the cost in the competition is more and more prominent. Strengthening cost management is an inevitable choice for enterprises to enhance their competitive advantage under the market economy. It has become the key work of the management of refinery and chemical enterprise to implement the target management of all staff cost and improve the level of cost management and core competitiveness. This paper designs and develops a cost management software system based on the idea of target cost management. The system mainly includes the business functions of index creation, index configuration, leading cockpit, standard analysis, workshop and team benefit analysis, etc. After obtaining the business data of ERP system and the production data of real-time database, the cost accounting model is established. Synthesizing external raw and auxiliary materials, burning price factors, automatically calculating controllable cost, intuitively understanding the current cost and profit situation of the device and product, and realizing the related relationship among cost index, economic and technical index and operation index by tracing back, Find out the factors that influence the cost or locate the business links in operation, and then analyze them. Through the adjustment of operation factors or the improvement of the process, we can help the enterprises to operate stably and reduce the cost. Improving the benefit is of great reference value. The design of the system is based on the work points, implementation schemes, appraisal rules, rewards and punishments and so on issued by Sinopec, using .NET platform to design and develop, and using MVC design mode. By using ASP.NET MVC,HNIBERNATE technology, all functions are closely connected, and the functions of cost accounting and factor analysis are realized conveniently and quickly. It provides a real-time cost management system for enterprises and is a system that meets the actual needs.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：TP311.52

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