| The lowest cost and the tallest profits are the target that each enterprise pursues. Nowadays market competition is more drastic day by day, how to do cost statistics, to analyze cost scientifically and to decrease cost efficiently are key problems to each enterprise, especially the China Railway Large Maintenance Machinery Co., Kunming (KCRC).The KCRC is a typical manufacturing enterprise with the type of single piece and the small batch quantity, and with the products of four series and more than ten individual models that involve a number of advanced technologies and complicated structures. In the production, the cost of man-hour, material and manufacturing is much high, the cost data is difficult to collect and the manufacturing cycle is long. So the management of the company has long been puzzled by the precise cost estimation. Aiming at the cost system of KCRC and on the basis of the analysis of the business process, the thesis proposes the whole solution to cost and analysis system of KCRC which involves 4 key sub-systems, i.e. standard cost sub-system, plan cost sub-system, actual cost sub-system and cost analysis sub-system. The system helps the KCRC find a good way of controlling and depressing cost, and promotes the core competencies of the KCRC overall.The thesis describes the implementation and application of the KCRC cost accounting and analysis system. The system applies high speed Ethernet technology to make the communication fast and stable from accounting center to each cost center. On developing technology, the system adopts three-tier model, uses SQL Sever 2000 as its back-end database platform, and applies MTDAS (Multi-tier distributed application services suite) and Microsoft ADO as its application server. The aplication server encapsulates whole business rules, which makes the application servers run on several computers, and improves the performance of service application process. Clients connect dynamically with application server, using DLL technology to implement thin client end application which lets thin client end process easier to be issued, installed, configured and maintained. On the point of management, the system realizes the controllable management mode of production cost prediction, cost accounting and cost analysis. |
