大连理工大学专业学位硕士学位论文
摘
要
本篇论文研究对象 Z公司，是一家大型的非标设备制造企业，主要从事 A领域成
套设备的研发、生产、销售及设备综合服务。公司生产设备齐全、加工能力领先、现
代化程度高，具有集约化和规模化的优势。近几年随着业务量急剧扩大，成本核算效
率低、准确度差、规范性和及时性都处于滞后状态，这严重制约了公司的发展。与传
统人工核算方式相比较，信息化成本核算有数据完整准确及时、运算精准高效、格式
规范统一以及安全性、追溯性增强的优势，本文从业务角度和管理角度两个维度进行
了信息系统建设的必要性的全面阐述。成本自动核算信息系统可以实现信息的高效流
通、实现资源共享、实现职责分明以及降低管理成本，能够为 Z公司的未来发展提供
有力的支持。
根据实际情况，Z公司决定开发一套适合自己的自动核算系统。本文首先通过研
究相关的理论文献，对信息系统技术、调查方法和规划方法等方面有了充分的理论基
础；然后对公司现状进行了访谈调研，对人员、管理方法以及现有的问题进行了分
析，总结出了 Z公司目前主要存在思维方式未转变、管理方式陈旧、成本核算人员专
业化程度低以及全局性战略规划缺乏这四个方面的问题，并对每一个问题进行了深入
的剖析；最后通过采用理论和实践结合的方式，根据现存问题重新优化了业务流程，
利用企业系统规划法从做了此系统的规划方案，并详细介绍了方案中四个子模块：核
算任务下达模块、材料成本提交模块、人工成本提交模块以及成本核算模块的功能。
最后，为整个系统的应用、运行和维护从组织、资金、技术、制度以及项目管理五个
维度做了详细的系统实施保障方案。
成本核算信息系统能够准确、快速的计算出设备的实际成本，为前端销售提供准
确报价，为优化设备制造成本提供有力数据，是公司快速发展必不可少的一项管理工
具。通过本论文的研究，希望可以为 Z公司解决目前遇到的问题，提高其成本核算整
体水平。
关键词：成本管理；成本核算信息系统；信息系统规划；成本核算
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Z公司项目成本核算信息系统的规划研究
Study on Planning of Cost Accounting Information
System of Z Company
Abstract
The study object of this thesis is Z company which is a large non-standard equipment
manufacturing enterprise. It mainly engaged in the study, production and sales of sets of
equipment in “A” field. The company has complete production equipments, leading processing
capacity, high degree of modernization, with the advantages of intensive and large-scale.In
recent years, with the rapid expansion of business volume, the low efficiency of cost accounting,
poor accuracy, standardization and timeliness are in a state of lag, which has seriously restricted
the development of the company. Compared with traditional manual accounting methods,
information cost accounting has the advantages of complete, accurate and timely data, accurate
and efficient operation, standardized and unified format, and enhanced security and traceability.
This thesis comprehensively expounds the necessity of information system construction from
the two dimensions of business and management. The automatic cost accounting information
system can realize the efficient circulation of information, resource sharing, clear
responsibilities and reduce management costs, and can provide strong support for the future
development of Z company.
According to the actual situation, Z company decided to develop a set of automatic
accounting system suitable for itself. First of all, this thesis has a sufficient theoretical
foundation on information system technology, investigation methods and planning methods by
studying relevant theoretical literature. Then we interviewed and investigated the current
situation of the company, analyzed the personnel, management methods and existing problems,
summarized the four problems of Z Company: the unchanged mode of thinking, the outdated
management mode, the low degree of specialization of cost accounting personnel and the lack
of overall strategic planning, and made an in-depth analysis of each problem; Finally, through
the combination of theory and practice, the business process is re optimized according to the
existing problems, the planning scheme of the system is made by using the enterprise system
planning method, and the functions of the four sub modules in the scheme are introduced in
detail: accounting task assignment module, material cost submission module, labor cost
submission module and cost accounting module. Finally, a detailed system implementation
guarantee scheme is made from the five dimensions of organization, capital, technology, system
and project management for the application, operation and maintenance of the whole system.
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大连理工大学专业学位硕士学位论文
The cost accounting information system can calculate the actual cost of the equipment
accurately and quickly,provide accurate quotation for the previous sales and provide powerful
data for optimizing manufacturing cost,it is an indispensable management tool for the rapid
development of the company.Through the study of this thesis,we hope to solve the current
problems for Z company and improve the overall level of cost accounting.
Key Words：Cost Management; Cost Accounting Information System; Information
System Planning; Cost Accounting
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