本文關(guān)鍵詞： 成本控制 數(shù)據(jù)清理 績(jī)效評(píng)價(jià) 平衡計(jì)分卡　出處：《杭州電子科技大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：HZ藥業(yè)企業(yè)在發(fā)展過(guò)程中，生產(chǎn)過(guò)程、組織架構(gòu)等不斷調(diào)整使得當(dāng)前的成本核算系統(tǒng)已無(wú)法滿足企業(yè)的需求，且當(dāng)前的成本核算方式只注重人工工時(shí)的核算，，而忽視對(duì)產(chǎn)品成本的核算，造成成本信息不準(zhǔn)確、成本浪費(fèi)，無(wú)法為企業(yè)管理決策提供依據(jù)。此外，在成本控制基礎(chǔ)上，如何對(duì)企業(yè)績(jī)效進(jìn)行評(píng)價(jià)達(dá)到企業(yè)決策管理的目的具有重要意義。 當(dāng)前，HZ藥業(yè)企業(yè)的財(cái)務(wù)核算系統(tǒng)與作業(yè)成本系統(tǒng)數(shù)據(jù)源不同，造成異構(gòu)性、自治性等問(wèn)題，需要進(jìn)行數(shù)據(jù)集成及清理，實(shí)現(xiàn)異構(gòu)數(shù)據(jù)源間的共享。本文采用面向服務(wù)架構(gòu)，Web Services等相關(guān)技術(shù)進(jìn)行數(shù)據(jù)集成，并對(duì)同步到的數(shù)據(jù)采用不完整數(shù)據(jù)算法進(jìn)行清理，最終得到集成數(shù)據(jù)。在成本控制基礎(chǔ)上，以平衡計(jì)分卡為指導(dǎo)分級(jí)建立指標(biāo)體系，并以層次分析法對(duì)指標(biāo)進(jìn)行權(quán)重配比，設(shè)計(jì)并開發(fā)績(jī)效評(píng)價(jià)系統(tǒng)。本文的主要內(nèi)容如下： （1）闡述了本論文的課題研究背景，介紹了數(shù)據(jù)集成、績(jī)效評(píng)價(jià)的國(guó)內(nèi)外研究現(xiàn)狀，介紹了成本控制的過(guò)程、原則，數(shù)據(jù)集成的方法原理及數(shù)據(jù)清理原理，介紹了三種績(jī)效管理的方式，并對(duì)我國(guó)實(shí)行績(jī)效評(píng)價(jià)所面對(duì)的問(wèn)題進(jìn)行說(shuō)明。 （2）研究數(shù)據(jù)集成及清理模型，并以HZ藥業(yè)企業(yè)ABC成本計(jì)算系統(tǒng)與NC財(cái)務(wù)核算系統(tǒng)間數(shù)據(jù)集成為背景，提出不完整數(shù)據(jù)清理算法，并實(shí)現(xiàn)數(shù)據(jù)清理，完成數(shù)據(jù)集成系統(tǒng)設(shè)計(jì)。 （3）設(shè)計(jì)了績(jī)效評(píng)價(jià)指標(biāo)體系。根據(jù)HZ藥業(yè)企業(yè)實(shí)際情況，采用平衡計(jì)分卡及層次分析法，確定指標(biāo)選擇與權(quán)重配比，分級(jí)設(shè)計(jì)公司及部門的指標(biāo)體系。 （4）在.Net平臺(tái)下，采用B/S架構(gòu)，根據(jù)HZ藥業(yè)企業(yè)的實(shí)際，設(shè)計(jì)并實(shí)現(xiàn)績(jī)效評(píng)價(jià)系統(tǒng)。并以企業(yè)108車間為例在企業(yè)運(yùn)用績(jī)效評(píng)價(jià)系統(tǒng)。 通過(guò)對(duì)HZ藥業(yè)企業(yè)的成本控制研究，針對(duì)其異構(gòu)數(shù)據(jù)源的同步及同步后的數(shù)據(jù)清理問(wèn)題設(shè)計(jì)并實(shí)現(xiàn)數(shù)據(jù)集成系統(tǒng)，實(shí)現(xiàn)了HZ藥業(yè)企業(yè)對(duì)數(shù)據(jù)集成的需求，為績(jī)效評(píng)價(jià)提供成本數(shù)據(jù)。采用平衡計(jì)分卡、分級(jí)構(gòu)建方式構(gòu)建績(jī)效評(píng)價(jià)系統(tǒng)指標(biāo)體系，并設(shè)計(jì)并實(shí)現(xiàn)績(jī)效評(píng)價(jià)系統(tǒng)，幫助企業(yè)管理決策。
[Abstract]:During the development of HZ pharmaceutical enterprises, the continuous adjustment of production process and organization structure makes the current cost accounting system unable to meet the needs of enterprises, and the current cost accounting method only pays attention to the calculation of man-hours. However, neglecting the accounting of product cost leads to inaccurate cost information and cost waste, which can not provide the basis for enterprise management decision. In addition, on the basis of cost control, How to evaluate the performance of enterprises to achieve the purpose of enterprise decision management is of great significance. At present, the financial accounting system of HZ pharmaceutical enterprises is different from the data source of activity-based cost system, which causes problems such as heterogeneity and autonomy, which need to be integrated and cleaned up. In this paper, we adopt service-oriented architecture, web Services and other related technologies for data integration, and use incomplete data algorithm to clean up the synchronized data, and finally get the integrated data. On the basis of cost control, we can get the integrated data. The index system is established under the guidance of the balanced scorecard, and the weight ratio of the index is matched with the Analytic hierarchy process (AHP), and the performance evaluation system is designed and developed. The main contents of this paper are as follows:. 1) the research background of this paper is expounded, the research status of data integration and performance evaluation at home and abroad is introduced, the process of cost control, the principle of data integration, the principle of data integration and the principle of data cleaning are introduced. This paper introduces three ways of performance management, and explains the problems of performance evaluation in our country. 2) the model of data integration and clean-up is studied. Based on the data integration between ABC cost calculation system and NC financial accounting system in HZ pharmaceutical enterprise, the incomplete data cleaning algorithm is proposed, and the data cleaning is realized and the data integration system design is completed. According to the actual situation of HZ pharmaceutical enterprises, the balanced Scorecard and Analytic hierarchy process (AHP) are used to determine the index selection and weight ratio, and the index system of the company and department is designed. Based on the reality of HZ pharmaceutical enterprises, the performance evaluation system is designed and implemented on the platform of .Net, and the performance evaluation system is applied in the enterprise with 108 workshop as an example. Based on the research on cost control of HZ pharmaceutical enterprises, the data integration system is designed and implemented in accordance with the synchronization of heterogeneous data sources and the data cleaning after synchronization, and the demand of HZ pharmaceutical enterprises for data integration is realized. In order to provide cost data for performance evaluation, the balanced scorecard is used to construct the index system of performance evaluation system, and the performance evaluation system is designed and implemented to help enterprises to make decisions.
【學(xué)位授予單位】：杭州電子科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：TP393.09;TP311.52

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本文編號(hào)：1497967