For The Manufacturing Cost Of Computer-aided Decision Support System Research And Development

Combining with the pracical need of Xi'an Electric Machinery Factory, thedissertation bases on the relevant theories, models and methods of ManagementAccounting. According to the characteristics of cost management and problemsexisting in manufacturing industry, a new model of manufacturing-orient forcomputer aid cost decision is brought forward after having investigated the modelof computer aid cost decision deeply. The model depends on bill of material andanalysis of cost characteristics. It's based on target cost decision in verticalperspective, on cost-volume-profit analysis in horizontal perspective. Withintegrating these models on computer, cost decision model has been built. Areference available for cost management can be put forward according to therequirement of decision maker, helping the maker achieve an objective.The model of computer aid cost decision overlays main process of the system.In accordance with the practical situation and procedure of cost control, thefunctions of the system include quota-cost management, cost-planning, costanalysis, model management and data pre-processing and so on. The system isadvanced in designing, practical and rather completed in function, Which canprovide manager with support during making decision. This system is developed instandardized and modularized methods, and provides standard input and outputinterface. It has quite a wide-open character, new model can be added for system atany time. The success of system in developing can make a great effect on limitingquota-material, target cost decision and cost management and so on.Using Visual Basic 6.0 as a developing tool and Access2000 as a database tool,the system meets its design requirement. After a period of application, the userapproved the system. The decision result of the system can be used in the costmanagement as a base.