Data Integration And Performance Evaluation For Cost Control

In the development process of HZ pharmaceutical company, the currentproduction processes and organizational structure are could not satisfy the need ofcompany. What’s more, the current cost accounting method only focuses on the laborhours accounting, ignoring the product cost accounting. These may result ininaccurate cost information, the cost of waste, and can not provide the basis forenterprise management to make decision. In addition, how to evaluate theperformance of the business to reach the purpose of decision-making andmanagement on the basis of cost control is important.At present, the data sources between HZ pharmaceutical company’s financialaccounting system and the activity based cost system are different, resulting in data’sheterogeneity, autonomy and other issues. So, data integration and cleaning is neededto sharing the heterogeneous between data sources. In the paper, SOA, Web Servicesand other related technologies are used to make data integration, and an incompletedata algorithm is used to clean up, finally get the data. Then based on cost control,design and develop, the performance evaluation system by using BSC to set upgrading index system and method for index weight ratio by AHP. The main contentsare as follows:(1) Firstly, we describes the research background of this thesis, and the dataintegration, performance evaluation of current research at home and abroad, also wedescribe the process, principle of cost control system, and the method of dataintegration and data cleaning principle, we introduced four ways of performancemanagement: MBO, KPI, BCS, and compares, then describes the problemsperformance evaluation faced.(2) Secondly, we research the data integration and cleaning up model, and putforward an incomplete data cleaning algorithms based on HZ pharmaceuticalcompany’s ABC costing system and NC data integrated financial accounting system,then implement data cleaning, design data integration system.(3) Thirdly, we design a performance evaluation index system. According to theactual situation of HZ pharmaceutical company, use BSC and AHP to determine theselection and the weight ratio of indexes, hierarchical design company’s anddepartments’ index systems. (4) Fourth, we using.Net platform, B/S architecture and based on the actual HZpharmaceutical company to design and implement performance evaluation system.Take108-workshop as an example to use performance evaluation systems.This paper researches on the cost control of HZ pharmaceutical company, designand implement a data integrated system to address synchronization issue of theheterogeneous data sources and data cleaning. It achieves HZ pharmaceuticalcompany’s demand for data integration, and provides cost data for performanceevaluation. And BSC, hierarchically-structured are used to build performanceevaluation index system, we also design and implementation a performanceevaluation software system to help managers make decision.