摘要
针对以活动网络图为基础的工作流模型,提出了一种基于作业成本法(ABC)的成本性能分析方法,探讨了成本与过程模型元素的关联以及成本动因选择中应考虑的相关性和行为效应等关键要素,着重研究了将成本动因系数相同或具有微小差别的作业动因进行合并的原则,并用数学模型对其合理性进行了严格的证明,然后在理论研究的基础上展示了部分实例在自行开发的工作流模型仿真分析工具中的运行情况,最后总结了本文所提出的分析方法相对于过去分析方法的优势,并展望了未来的可能研究方向。
A cost analyzing method in terms of Activity-Based Costing （ABC） for workflow models based on the activity network diagrams was put forward. After brief introduction of the basic principles of ABC, several critical problems in analyzing the cost features of workflow models ABC-based were researched, including the association of cost and process model elements, the selection of cost drivers, the principle of uniting cost drivers and the mathematical demonstration of its rationality, as well as the calculation of process costs, etc. Finally, some graphic interfaces of the workflow cost-analyzing tool developed by the authors were shown with some instances.
出处
《工业工程与管理》
2006年第2期83-86,共4页
Industrial Engineering and Management
