Design And Realization Of Cost Management System For Workshop Of Dalian Refrigeration Corporation

This paper derives from the research and development of processing workshop management system, a sub information project of Dalian Refrigeration Corporation. In this paper modern cost management modes are researched on the basis of analyzing the characteristic of processing workshop of Dalian Refrigeration Corporation. Cost management system model of workshop is designed and implemented with advanced computer technology.The Improving Cost Management Mode that adopts the methods of activity-based costing and standard-based costing is summarized based on the fundamental theories of cost management, and the facts on costing of enterprise's processing workshop are considered as well. This mode emphasizes converting the extensive cost management into a detailed and precise one, while it achieves all its goals in cost accounting, cost controlling, cost analyzing and cost forecasting, thus the whole level of processing workshop's cost management is improved.The current situation of cost management in enterprise and the existing problems are analyzed in this paper, and under the direction of Improving Mode, cost management solution of processing workshop is raised. In order to ensure that the cost accounting on products are actual, the activities are finalized according as the routes of parts, and suitable calculating parameters of different cost objects are adopted by ideas of "resource-activity-product". Standard cost parameters are set up on each tier's cost objects, and the managements of equipments, tools, persons and production are also integrated, for improving the level of cost management. System whole framework model, operation flow model, cost accounting model, cost controlling model, cost analyzing model, cost forecasting model, function model and interface model are constructed in this paper.Hardware and network connections demanded by the system are set up. The system data model is build based on Microsoft SQL Server 2000 database system. By the ideas of the N-tier, system is divided into data layer, operation layer and display layer. The applied software is programmed by Object-Oriented program language and ADO/OLE DB data accessing interface.The system is implemented in processing workshop of Dalian Refrigeration Corporation, and this workshop's cost management level is improved. The practice of software in the enterprise shows that the approaches of the paper are effective and practicable.