[1]潘瑞林,曹建华,户守柱,等.钢铁企业集团成本管理系统集成架构及应用研究[J].西安建筑科技大学学报:自然科学版,2012,44(04):578-585.[doi:10.15986/j.1006-7930.2012.04.023]
　PAN Rui-lin,CAO Jian-hua,HU Shou-zhu,et al.Integrated architecture &application of cost management system for iron &steel enterprises group[J].J.Xi’an Univ. of Arch. & Tech.:Natural Science Edition,2012,44(04):578-585.[doi:10.15986/j.1006-7930.2012.04.023]
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钢铁企业集团成本管理系统集成架构及应用研究()
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西安建筑科技大学学报:自然科学版[ISSN:1006-7930/CN:61-1295/TU]

卷:
44
期数:
2012年04期
页码:
578-585
栏目:
出版日期:
2012-08-31

文章信息/Info

Title:
Integrated architecture &application of cost management system for iron &steel enterprises group
文章编号:
1006-7930(2012)04-0578-08
作者:
潘瑞林; 曹建华; 户守柱; 胡邦国
(安徽工业大学管理科学与工程学院,安徽 马鞍山 243032)
Author(s):
PAN Rui-lin;  CAO Jian-hua;  HU Shou-zhu;  HU Bang-guo
(School of Management Science & Engineering, Anhui University of Technology, Anhui Maanshan 243032 ,China)
关键词:
钢铁企业集团; 成本管理; 成本核算; 集成架构
Keywords:
iron &; steel enterprises group;  cost management;  cost accounting;  integration architecture
分类号:
TP166;TP181
DOI:
10.15986/j.1006-7930.2012.04.023
文献标志码:
A
摘要:
首先在分析钢铁企业集团成本管理模式的基础上,针对企业集团的实际需求,结合CIMS的构建思想,提出了一个钢铁企业集团的成本管理系统集成架构.然后在规范、标准化各子公司成本管理流程的前提下提出了一个基于成本核算流程的钢铁企业集团成本管理系统方案,从而实现了信息环境下企业集团的成本管理,解决了企业集团成本管理中核算方法不一致以及成本信息决策相关性差的问题.最后,以某钢铁集团为例详细论述了该架构的实际应用
Abstract:
To meet the requirements of group-oriented iron &steel enterprises and the construction of Contemporary Integrated Manufacturing System, an integration architecture was proposed by analyzing the cost management pattern of iron & steel enterprises group. A scheme of cost management information system based on standardization of cost management process was established. The scheme provided a unified integration environment, realized the group-oriented cost management under information environment, and had practical significance in solving the difference of cost accounting method and improving the enterprise decision-making relevance. Finally, the application based on the architecture for an iron & steel enterprises group was discussed

参考文献/References:

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备注/Memo

备注/Memo:
收稿日期:2012-03-06 修改稿日期:2012-07-22
基金项目:国家自然科学基金资助项目(71172219);安徽省教育厅基金资助项目(SK2012B578)
作者简介:潘瑞林(1973-),男,山东聊城人,博士,讲师,硕士生导师,主要研究方向:企业成本管理方法及其信息支撑系统、智能优化算法等
更新日期/Last Update: 2015-09-01