English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113303/144284 (79%)
Visitors : 50796490      Online Users : 761
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version
    政大機構典藏 > 政大學報 > 第76期 > 期刊論文 >  Item 140.119/103215


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/103215


    Title: 混合模組式之成本會計資訊系統設計
    Other Titles: A Hybrid Design of Cost Accounting Information Systems
    Authors: 諶家蘭
    Seng, Jia-Lang
    Contributors: 資管系
    Keywords: 成本會計資訊系統;企業資訊系開發;由下至上分析;由上至下設計;模組化;延展性;再用;整合製造系統;製造業資訊結構
    Cost Accounting Information System;Corporate Information Systems Development;Bottom-up Analysis;Top-down Design;Modularity;Scalability;Reusability;Manufacturing Management Information Systems;Corporate Information Infrasture;Relational Model
    Date: 1998-05
    Issue Date: 2016-10-24 17:15:36 (UTC+8)
    Abstract: 成本會計資訊系統係由於成本方法，成本流程兩成本分攤等的不同而非常複雜，不易開發簡便、標準及延伸性的係統軟體，更無法與整合製造系統和製造管理資訊系統作結合，造成資訊結構的中空與斷層。本文提出混合式系統設計，以模組階層式方法，整合分析設計三種不同成本系統，產生標準、透通、及再用性高之軟體之件，解決製造業資訊結構完整性和標準化問題。
    How to design a simple, standard, and scaleable cost accounting information system, CAIS, is critical to the success of the corporate information systems development. Due to the variety of cost methods, cost bases, and cost procedures, the CAIS proprietary properties have hindered the endeavors to build simple and standard CAIS software packages which can be applicable to a wider corporate users. Little literature is found to completely and thoroughly address this issue nor to provide a formal, systematic, and methodological design approach. Current state-of-the-practice builds CAIS from scratch, outsources the CAIS project, or simply limits the use of CAIS software packages. None of these approaches is satisfactory nor adequate. We present in this paper a study which addresses this design issue and proposes a module-based, structure-open, and method-mixed CAIS which focuses on the data model and the process model plannings as the formal and systematic solution template to build modular and reusable costing systems. Our solution is a hybrid design of CAIS modules. In the design, we create a three-level module hierarchy based on the concepts of bottom-up functionality and top-down commonality. We apply the relational model to develop the entity-centric database schema. In implementation of the data and process modeling, we have built a system prototype on Windows NT platform in order to show the promise of this design approach.
    Relation: 國立政治大學學報,76,329-343
    Data Type: article
    Appears in Collections:[第76期] 期刊論文

    Files in This Item:

    File Description SizeFormat
    76-329.pdf1005KbAdobe PDF2618View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback