| 造船企业辅助生产费用分配法及其信息系统研究 |
| |
| 引用本文： | 张浩,朱疆,苏翔. 造船企业辅助生产费用分配法及其信息系统研究[J]. 造船技术, 2014, 0(1): 9-13,50 |
| |
| 作者姓名： | 张浩 朱疆 苏翔 |
| |
| 作者单位： | [1]镇江市金舟软件有限责任公司,江苏镇江212003 [2]南京航空航天大学经济与管理学院,江苏南京210016 [3]江苏科技大学经济管理学院,江苏镇江212003 |
| |
| 基金项目： | 中国博士后科学基金面上资助项目（2013M540449）;江苏省博士后科研资助项目（1301076C）. |
| |
| 摘 要： | 辅助生产费用分配在成本核算中占有重要位置,分配方法的选用直接影响到产品成本的准确程度.结合中船澄西使用辅助生产费用顺序分配法的特点,引入交互分配思想改进,利用定量方法排列辅助生产车间分配顺序,使费用分配体现会计收入配比原则.在此基础上使用BPMN业务流程建模,利用Powerbuilder平台设计并开发了造船辅助生产费用分配信息系统.中船澄西船厂实施该系统后取得了良好的效果.
|
| 关 键 词： | 辅助生产费用 造船企业 信息系统 |
Research on Shipbuilding Enterprises Auxiliary Production Expense Allocation Method and Its Information System |
| |
| ZHANG Hao,ZHU Jiang,SU Xiang. Research on Shipbuilding Enterprises Auxiliary Production Expense Allocation Method and Its Information System[J]. Journal of Marine Technology, 2014, 0(1): 9-13,50 |
| |
| Authors: | ZHANG Hao ZHU Jiang SU Xiang |
| |
| Affiliation: | 1. Jinzhou Software Co. , Ltd. , Zhenjiang Jiangsu 212003, China; 2. College of Economics and Management,Nanjing University of Aeronautics and Astronautics, Nanjing Jiangsu 210016, China; 3. College of Economics and Managemen,Jiangsu University of Science and Technology, Zhenjiang Jiangsu 212003, China) |
| |
| Abstract: | Auxiliary production expense allocations are laid emphasis on cost accounting, and the selection of distribution method directly affects the product cost accuracy. Combined with characteristics of the sequential allocation method applied in the Chengxi Shipyard Co. , Ltd,author introduces interactive distribution thoughts to improve, which reflects matching principle of incomes and expenses in accounting by deploying quantitative methods to arrange the auxiliary production workshops distribution order. And on this basis, using BPMN to business process modeling, using Powerbuilder platform development, listing the program de sign,the module are applied. |
| |
| Keywords: | Auxiliary production expense Shipyard Information system |
| 本文献已被 维普 等数据库收录！ |
|
