Analysis And Expression Of Rules About Flexible Cost Caculation And System Implementation

Enterprise is an economic living thing,and profit is its main goal. With the propulsion of globalization wave of economy and marketing campaign, enterprises now have a further demand for cost management and cost caculation. Recently,outdated cost caculation method and unitary cost cacaulation management haven't met enterprises demands.So,flexible cost cacaulation management, bases on advanced cost caculation theory, has become a specific and practical demand,which can support prompt and accurate caculation, many levels of cost- analysis,cost control, and what's more,support cost plan in advance - cost analyze when it is being– cost caculation when it has happened.In this thesis,based on Activity Based Classification,there are three subjects to be researched,that is,how to build and express cost caculation rules,how to support many caculation methods and how to support more quick and accurate cost caculation.Moreover, this thesis lucubrates a flexible cost cacaulation model.This model bases on advanced cost theory--Activity Based Classification, and it includes the building of ABC's Cost Caculation Model,the receptions' automatical accumulattion and transformation rules,the storage and use motivating causes rules, the diverse cost distribution and supporting many cost caculation methods.Besides,the model brings forward rules about cost information transformation and accumulattion, rules about keeping business records,rules about motivating causes'accumulattion,rules about cost distribution and formula language.What's more,it builds a rule engine,and all of these make this model meet enterprises'demand for using many cost caculation methods,and then simplify operators'operation.Also,it can realize cost accumulated more accuratly, keeping business records more promptly and cost analysed more intensively,and then give supports to enterprises'further decision with related data.In the third chapter,it expounds the design and realization of this flexible cost cacaulation management system,and use one model case to validate its legitimacy,which explains that with J2EE technology and MVC design pattern,this system has good features of reuse and adaptability.At last,it introduces its application in China Resource Alcohol Co., Ltd.