摘要
鉴于企业对运营状况进行自我诊断评价、对已实施和将实施CIMS企业进行绩效评价的应用背景 ,本文讨论了基于管理会计思想的产品成本分析、诊断和评价计算机系统的设计和实现问题 ,给出了系统功能模型、系统信息模型、数据流程 ,以及程序实现。该系统将为企业管理人员进行决策提供实时的支持和参考。
For estimating the performance of enterprise with CIMS running, it is discussed how to design and implement a cost analyzing, diagnosing and estimating system. Based on the management accounting theory, this system can offer some reference to the decision-maker. In this article, the computer-implemented system function model, system information model and data flow are introduced particularly, and programming details are given in the end.
基金
国家863/CIMS主题资助项目! (86 3-5 11-944-0 10 )
天津市自然科学重点基金资助! (99380 1311)
关键词
制造型企业
成本分析原型系统
CIMS
计算机管理
system designing
performance estimating
cost diagnosing
difference analyzing
management accounting
decision making
