ꆡ뗚4뻭뗚1웚2005쓪2퓂ꆡꆡ붭쓏듳톧톧놨(ퟔ좻뿆톧냦)JournalofSouthernYangtzeUꆡꆡꆡꆡ(NaturalScienceEdition)Feb.ꆡ2005ꆡ컄헂뇠뫅:1671-7147(2005)01-0048-07믹폚돉놾횪쪶뿢뗄붥뷸탍ퟷ튵돉놾뿘훆헔퓸1,ꆡ췵솢럯2(1.붭쓏듳톧춨탅폫뿘훆릤돌톧풺,붭쯕컞컽214122;2.컞컽짌튵횰튵벼쫵톧풺,붭쯕컞컽214063)햪ꆡ튪:캪쇋뷢뻶ퟷ튵돉놾램쪵쪩훐뗄욿뺱컊쳢,춨맽럖컶쒿잰룃랽램훐풴ꆢ닺욷뫍ퟷ튵횪쪶뗄쿠맘탔,쳡돶쇋믹폚돉놾횪쪶뿢훰늽췪짆ퟷ튵뚯틲뗄붥뷸쪽ퟷ튵돉놾램쒣쪽,늢퓚죽샠쿟샂닺욷뗄돉놾볆쯣훐뷸탐쇋펦폃,뷸뛸럖컶뛔뇈쇋붥뷸탍ퟷ튵돉놾랽램폫뒫춳돉놾뫋쯣랽램틔벰웕춨ABC랽램뛔닺욷돉놾뫋쯣뗄닮틬.맘볼듊:ABC램;쾵춳벯돉;횪쪶맜샭훐춼럖샠뫅:TP274컄쿗뇪쪶싫:AStudyonGradualActivity2CostingControlbasedonCostKnowledgeBaseZHAOZ1eng2yi,ꆡWANGLi2feng2(,SouthernYangtzeUniversity,Wuxi214122,China;,Wuxi214063,China)Abstract:Toresolvethebottle2neckproblemsthatblocktheActivityBasedCostingsystemapplication,thepaperstudiestheshortageoftheknowledgeabouttherelationofresource,,comparetheresults,andfindoutthemodelꆯ:Activity2BasedCosting;knowledgemanagement;systemintegratedꆡꆡힼ좷ꆢ쿠맘뗄돉놾탅쾢쫇웳튵퓚뻧쇒뺺헹뮷뺳짙욷훖ꆢ듳엺솿짺닺캪믹뒡뗄[2].좻뛸,떱뷱훆퓬웳훐짺듦ꆢ랢햹뫍쪵쿖펯샻뗄맘볼.냩쯦ퟅ훆퓬뮷뺳튵캪쳡룟웤럾컱쮮ힼ뫍뺺헹쓜솦틑듓ힷ쟳맦쒣뺭뗄뇤뮯,웳튵뗄돉놾릹돉랢짺쇋뻞듳뗄뇤뚯,닺욷볃뗄듳솿짺닺쒣쪽쿲ힷ쟳랶캧뺭볃뗄죡탔짺닺뛠퇹뮯쟷쫆폺볓쿔훸,뒫춳돉놾볆쯣뗄뻖쿞풽살풽쒣쪽.평폚쿈뷸훆퓬쾵춳뗄ퟔ뚯뮯돌뛈듳럹뛈쳡쏷쿔[1].뒫춳훆퓬쾵춳뗄돉놾뫋쯣내믡볆뿆쒿릹돉룟,횱뷓돉놾듳듳붵뗍,뛸웤볤뷓럑폃뗈돉놾듳럹죧춼1쯹쪾.짏짽.쇭튻랽쏦,평폚랶캧뺭볃킧펦,쿈뷸훆퓬쾵춳ꆡꆡ퓚룃쒣쪽훐,돽쇋횱뷓닄쇏럑뫍횱뷓죋릤럑쫇뻟폐풶풶뗍폚뒫춳훆퓬쾵춳뗄믺믡돉놾뫍룟훊솿룹뻝닺욷뗄쪵볊뫄폃솿뿉틔좷뚨떽룷닺욷뗄돉놾뗈컞탎샻틦[3].20쫀볍30쓪듺쒩훁40쓪듺돵,쏀훐좥틔췢,볤뷓훆퓬럑폃튻냣뚼쫇룹뻝횱뷓죋릤럑맺믡볆톧볒쳡돶ABC램쮼쿫.떫쫇횱떽뇈샽럖첯떽닺욷돉놾훐좥,헢훖돉놾믡볆쒣쪽쫇틔20쫀볍80쓪듺훐웚,평뫍솽ꆡꆡ쫕룥죕웚:2004-02-25;ꆡ탞뚩죕웚:2004-10-20.ꆡꆡퟷ헟볲뷩:헔퓸(1949-),쓐,붭쯕컞컽죋,릤톧쮶쪿,뢱뷌쫚,훷튪듓쫂뗧ퟓ뗧슷뗄뷌톧폫탅쾢맜샭퇐뺿.' 1994-2006 China Academic Journal Electronic Publishing House. All rights reserved.
ꆡ뗚1웚헔퓸뗈:믹폚돉놾횪쪶뿢뗄붥뷸탍ퟷ튵돉놾뿘훆49풴ꆢퟷ튵ꆢ돉놾뛔쿳ꆢ돉놾뚯틲(볻춼2).웤훐잰3룶튪쯘쫇돉놾뗄돐떣헟,돉놾뚯틲퓲쫇떼훂짺닺훐돉놾랢짺뇤뮯뗄틲쯘.ퟷ튵돉놾랽램뗄뫋탄쫇돉놾뚯틲,늢틔횮캪믹뒡럖엤룷훖럑폃,횱뷓쳥쿖닺욷뗄쪵볊돉놾.ꆡ풴ꆡퟷ튵돉놾맜샭훐뗄풴,쫇횸캪쇋닺돶ퟷ튵믲닺욷뛸뷸탐뗄럑폃횧돶,뻍쫇횸룷쿮럑폃ퟜ쳥.ퟷ캪럖엤뛔쿳뗄풴뻍쫇쿻뫄뗄럑폃.ꆡퟷ튵ꆡퟷ튵쫇횸퓚튻룶ퟩ횯쓚캪쇋쒳튻쒿춼1ꆡ릤튵웳튵뗄뒫춳돉놾쿮쒿릹돉뗄뛸뷸탐뗄뫄럑풴뗄믮뚯.쯼쫇ퟷ튵돉놾맜샭뗄ꆡTraditionalcostitemsinindustrialenterprise뫋탄튪쯘,쫇횱뷓떼훂닺욷돉놾랢짺뗄풭틲.캻뷌쫚뛔룃램[4]뷸탐쇋쾵춳ꆢ짮죫뗄샭싛뫍펦폃퇐ꆡ돉놾뛔쿳ꆡ돉놾뛔쿳쫇웳튵탨튪볆솿돉놾뺿횮뫳,ABC램닅쫜떽컷랽웳튵뷧뗄훘쫓.뗄뛔쿳.룹뻝웳튵뗄탨튪,뿉틔냑튻룶짺닺엺듎ퟷ떫쫇ퟷ튵돉놾램펦폃돉릦뗄낸샽늢늻뛠.뷏뗤캪돉놾뛔쿳,튲뿉틔냑튻룶욷훖ퟷ캪돉놾뛔쿳.퓚탍뗄튻룶낸샽쫇믝웕릫쮾퓚1989ꆫ1992쓪뎢쫔쪵맋뿍ퟩ뫏맜샭뗈탂뗄맜샭릤뻟훐,탨튪볆쯣돶쎿룶쪩ABC쾵춳맽돌훐뗄쪧냜.뛔룃맋뿍뗄샻죳,틔듋좷뚨쒿뇪맋뿍좺쳥,헢샯뗄쎿룶릫쮾쪵쪩ퟷ튵돉놾쪧냜뗄풭틲럖컶죧쿂[5]:맋뿍뻍쫇돉놾뛔쿳.돉놾뛔쿳뿉틔럖캪쫐뎡샠돉놾1)돉놾틲쯘첫뛠.쪵쪩ABC헟쫔춼캪튻룶쇷뛔쿳뫍짺닺샠돉놾뛔쿳.쫐뎡샠돉놾뛔쿳뗄좷뚨훷돌뗄쎿쿮ퟷ튵믮뚯뚼헒돶튻룶돉놾틲쯘,뛸늻쫇듓튪쫇내헕늻춬뗄쫐뎡쟾뗀늻춬뗄맋뿍좷뚨뗄돉놾훐쳴돶ퟮ훘튪뗄틲쯘.폐튻듎,룃릫쮾뺹좻퓚짺닺뛔쿳,쯼훷튪뫢솿늻춬쟾뗀뫍맋뿍듸살뗄쪵볊쫕쇷돌훐쳴돶20뛠룶돉놾틲쯘.틦,뫋쯣뷡맻훷튪폃폚쫐뎡뻶닟,늢횧돖웳튵뗄닺2)좱짙쫊떱맜샭.룃릫쮾뗄쎬춷횱횸룷훖돉놾욷뻶닟.짺닺샠돉놾뛔쿳쫇퓚웳튵쓚늿뗄돉놾뛔틲쯘,풤닢볤뷓럑폃뗄횧돶벰돉놾틲쯘뗄샻폃.쿳,냼삨룷훖닺욷뫍냫돉욷,폃폚볆솿웳튵쓚늿뗄3)쎻폐룺뷸.룃릫쮾맽럖돁쏔폚릫늼돉놾틲쯘짺닺돉맻.놾컄훐뗄돉놾뛔쿳쿞횸짺닺샠돉놾뛔뗄퓂뇤뮯쟩뿶,떫퓚쿷복돉놾랽쏦좴듓캴닉좡죎뫎쿳ꆪꆪꆪ쒳쿟샂웳튵뗄닺욷.룺뷸쫖뛎.뻟쳥쮵살,퇐랢늿쏅ퟶ돶뗷헻,뾪쪼닉폃ꆡ돉놾뚯틲ꆡ돉놾뚯틲뻍쫇돉놾뗄쟽뚯틲쫗톡쇣볾뫳,닉릺늿쏅좴늢늻룄뇤웤돉놾뷡릹.쯘,폐솽랽쏦뗄몬틥:튻쫇훊뗄룅쓮,벴돉놾뗄랢짺4)맽럖잿뗷릲쪶.룃릫쮾쾣췻냑돉놾틲쯘ퟷ캪쫜쪲쎴틲쯘뗄쟽뚯;뛾쫇솿뗄룅쓮,벴쒳닺욷돉놾믹ힼ뷨본릤뻟.떫쫇,튪쿫퓚죧뫎뻟쳥럖엤돉놾컊햼폃뛠짙ퟷ튵.룅삨쮵,ퟷ튵떼훂풴뗄쿻뫄,쿻뫄쳢짏쪹헻룶좺쳥믲웳튵듯돉릲쪶,벸뷼늻뿉쓜.놻볇슼캪돉놾[6].돉놾뚯틲럖캪솽샠:튻샠쫇폫쫽ퟷ헟랢쿖웤훐ퟮ훘튪뗄튻뗣헽쫇뗚튻뗣,룃릫솿쿠맘뗄돉놾뚯틲(Volume2relatedCostDrivers),쮾펦쫗쿈좷뚨2믲3룶맘볼뗄쇷돌뮷뷚,퓙퓚헢킩샽죧닺솿ꆢ릤쪱ꆢ믺쪱ꆢ횱뷓닄쇏뫄폃솿,쯼떼훂쇋뮷뷚훐헒돶돉놾틲쯘,늢퓚돵쪼뷗뛎좫솦틔뢰뷢뻶뛌웚뇤뚯돉놾뗄랢짺,쫇뛌웚뇤뚯돉놾뗄럖엤믹헢킩돉놾틲쯘.헢퇹닅쓜룼뫃뗘붵뗍샍뚯솦ꆢ컯쇏뒡;쇭튻샠쫇폫ퟷ튵솿쿠맘뗄돉놾뚯틲(Activty2뫍볤뷓럑폃뗈돉놾.좻뫳퓚쾸뮯럖뷢쳵볾퓊탭뗄쟩relatedCostDrivers),쯼떼훂쇋뎤웚뇤뚯돉놾뗄랢뿶쿂,튲뻍쫇쮵쪵쪩뗚뛾뷗뛎ퟷ튵돉놾뗄럑폃늻훁짺,쫇뎤웚뇤뚯돉놾뗄럖엤틀뻝,죧짺닺ힼ놸듎쫽ꆢ폚맽듳뛸쯰쪧릫쮾킧틦뗄잰쳡쿂,닅뷸튻늽쾸럖.닺욷뗄짺닺엺듎ꆢ짨놸뗷헻듎쫽뗈.캪듋,ퟷ헟쳡돶쇋붥뷸탍ퟷ튵돉놾랽램,닉폃ꆡ뫋쯣늽훨붥뷸탍ퟷ튵돉놾램뛔튻웳튵뷸탐ퟷ튵돉놾럖컶.ퟷ튵돉놾램쫇튻훖틔돉놾뚯틲샭싛캪믹놾틀뻝,뛔돉놾랢짺뗄뚯틲볓틔럖컶,톡퓱ퟷ튵캪돉놾1ꆡ붨솢ퟷ튵돉놾랽램뗄뫋쯣쒣탍볆쯣뗄뛔쿳,맩벯뫍럖엤럑폃뗄돉놾뫋쯣랽쪽.펦ꆡ믹놾룅쓮폃ퟷ튵돉놾램폐3룶늽훨:쪵쪩ퟷ튵돉놾맜샭뗄믹뒡쫇붨솢ퟷ튵돉놾뫋1)좷죏뫍볆솿룷샠풴뫄럑,벴좷죏풴뚯쯣쒣탍.뛸ퟷ튵돉놾튪쯘쫇릹돉ퟷ튵돉놾뫋쯣쒣탍틲,붫풴뫄럑볛횵맩벯떽룷풴뿢.볛횵맩벯뗄뗄풪쯘.ퟷ튵돉놾맜샭짦벰뗄쯄듳뫋쯣튪쯘쫇:랶캧뿉틔쫇훆퓬훐탄,튲뿉틔쫇ퟷ튵훐탄.' 1994-2006 China Academic Journal Electronic Publishing House. All rights reserved.
50ꆡꆡꆡ붭쓏듳톧톧놨(ퟔ좻뿆톧냦)ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ뗚4뻭ꆡ2)좷죏ퟷ튵,붫쳘뚨랶캧쓚뗄룷풴뿢믣벯뗄횱뷓틔볲떥뗄닺욷쫽솿캪믹뒡뗄돉놾럖엤랽램.튲볛횵럖엤떽룷ퟷ튵돉놾뿢훐.헢튻늽훨,훷튪뻍쫇헽쫇평폚뒫춳횱뷓틔쫽솿캪믹뒡뗄돉놾쯣램퓚볤틔풴캪볛횵뷡떽룷ퟷ튵돉놾뿢훐,붫룷룶ퟷ튵뷓돉놾볆쯣짏뗄퇏훘쪧헦,닅떼훂쇋틔ퟷ튵뚯틲캪돉놾뿢훐죫뗄룷쿮풴볛횵쿠볓,벴탎돉쇋ퟷ튵믹뒡뗄ퟷ튵돉놾쮼쿫뗄닺짺.돉놾뿢볛횵.3)룷ퟷ튵돉놾뿢볛횵럖뇰볇죫ퟮ훕닺욷,볆쯣2ꆡ믹폚횪쪶맜샭뗄붥뷸탍ABC램ퟮ훕닺욷돉놾.내헕쿠펦뗄돉놾뚯틲럖엤싊럖엤돉놾,벴뿉탎돉ퟮ훕닺욷돉놾돉놾컊쳢훷튪냼삨솽룶랽쏦,돉놾뫋쯣뫍돉놾.맜샭.돉놾뫋쯣랽램쫇돉놾쾵춳퓋탐뗄믺훆,ꆡퟷ튵돉놾램뗄뫋쯣쒣탍쒿뇪돉놾뫋쯣램뫍ABC돉놾뫋쯣램뗄쒿뇪몯쫽쫇튻훂ABC램죏캪웳튵뗄뺭펪맽돌쪵볊짏쫇튻룶쓚췢붻뮥뗄ퟷ튵솴.쎿췪돉튻뚨ퟷ튵,튪쿻뫄튻뚨뗄뗄,뚼쫇ힷ쟳돉놾ퟮ킡뮯,떫솽샠쾵춳틲뷡릹늻춬풴뛸맜샭뿘훆맦싉늻춬.돉놾뫋쯣뗄잰웚쫇돉놾풤,뛸닺짺돶튻뚨뗄볛횵,뷸뛸틆떽뫳탸ퟷ튵,횱훁ퟮ뫳틆뷸닺욷믲럾컱쳡릩룸췢늿폃뮧쯣,훷튪뷢뻶놨볛ꆢ춶뇪ꆢ춶닺ꆢ퇐훆뗈뢨훺뻶닟컊[2,3].ퟷ튵돉놾램뛔폚볤뷓럑폃뗄럖엤럖캪솽룶늽쳢;돉놾뫋쯣뗄뫳웚쫇뷢뻶웳튵퓋탐뗄움볛컊쳢.훨뛸돉놾맜샭뗄놾훊쫇뿘훆컊쳢,뿘훆닺욷믲럾컱퓋:1)붫볤뷓럑폃(틔풴뗄탎쪽)믣벯떽틔ퟷ튵캪믹뒡뗄돉놾뿢훐;2)쪹폃튻쾵쇐돉놾뚯틲뇈싊붫믣탐훐뗄컊쳢.ABM(ퟷ튵돉놾맜샭)쫇튻훖뿆톧뗄뿘벯뗄돉놾럖엤폚돉놾뛔쿳(닺욷훆쒣쪽,웤뿘훆쒿뇪뫍뿘훆맦싉쟥돾,떫웤뇘탫틀).평춼2뿉볻삵폚쯹붨뛔쿳쒣탍(벴ퟷ튵쒣탍)뗄뺫뛈.붥뷸탍뗄,ABC램뻍쫇틔돉놾뚯틲샭싛캪믹놾틀뻝,룹뻝닺욷폫ퟷ튵폫닺욷횮볤뗄맘쾵,뛔돉ABC램벴쫇훰늽쪵쪩ꆢ훰늽쾸뮯뗄ABC램,쯼뇘좻놾랢짺뗄뚯틲볓틔럖컶,톡퓱ퟷ튵캪돉놾볆쯣뗄뛔튪룹뻝뛔웳튵쓚ꆢ췢늿풴,틔벰맽돌ꆢ뿍뮧뗈횪쪶쿳뷸탐뚯첬탞헽,훰늽췪짆.,맩벯뫍럖엤럑폃뗄돉놾뫋쯣랽쪽.ꆡABC램쪵쪩맽돌훐웕뇩듦퓚뗄컊쳢쯤좻ABC램뗄샭쓮뫍ퟶ램놻훚뛠웳튵뾴뫃,떫퓚쪵쪩훐엶떽컊쳢짵뛠,잰늿럖틑쫶벰.컄쿗[4]튲듓ퟩ횯ꆢ믡볆훆뛈ꆢ뺭볃뗈랽쏦뛔듋ퟷ쇋럖컶.웤풭틲훷튪럖캪3룶랽쏦.ꆡ쪵쪩뺫뛈랽쏦ꆡ튪췪헻펦폃ABC램,뻍튪뛔쎿룶닺욷뫍쎿쿮럾컱뻟쳥붨솢릫쪽(1)ꆢ(2)뗄쒣탍,헢뻍늻뷶튪뛔웳튵좫늿풴뫍닺욷벰럾컱짦벰춼2ꆡABC램뗄뛾뷗뛎릤ퟷ풭샭뗄좫늿ퟷ튵탅쾢뷸탐맜샭럖컶,튪뛔춼2쯹쪾쾵춳ꆡTwoworkstepsofABC뗚1뷗뛎:ABC램뗚튻뷗뛎룹뻝ퟷ튵뛔풴뫄훐풴뚯틲뫍ퟷ튵뚯틲뷸탐쾵춳쪶뇰ꆢ럖샠ꆢ맘쾵럑뗄쟩뿶붫풴뗄돉놾럖엤떽ퟷ튵훐,붨솢ퟷ튵돉뷢얼ꆢ닎쫽솿뮯뗈릤ퟷ.뛸헢킩릤ퟷ뚼튪틀삵폚뛔놾뿢웳튵쓚췢뗄ퟩ횯ꆢ뺭펪맽돌ꆢ뮷뺳ꆢ쫐뎡뗈쿈퇩횪쪶.짨웳튵풴캪R=(R1,R2,R3,ꆭRTm),웳튵ퟷ튵캪뫍쪵쪱퓋탐탅쾢뗄벯돉,탨튪횪쪶맜샭욽첨뫍탅쾢A=(A1,A2,AT3,ꆭAn),뗚j쿮풴뛔뗚I쿮ퟷ튵뗄돉놾럖엤싊캪Cij,퓲ퟷ튵j뗄ퟜ돉놾캪쾵춳뗄횧돖.쒿잰튻냣웳튵뮹쎻폐쳵볾좫쏦뗘뷸탐m헢킩릤ퟷ,쯹틔횻쓜뷸탐늿럖릤ퟷ,뺫뛈뻍닮,킧맻(CAj)=ꇆCijRi(1)튲닮.i=1뗚2뷗뛎:룹뻝닺욷뫍럾컱쯹뫄폃뗄ퟷ튵솿,퓙ꆡ쪵쪩돉놾랽쏦ꆡ튪췪돉솽룶뚯틲뗄뷢컶붨붫돉놾럖엤떽뻟쳥닺욷폫럾컱훐.짨웳튵닺욷뫍럾쒣,웳튵튪쇭췢퓶볓춶죫,뷢컶쾸뮯돌뛈풽룟(떱좻컱돉놾캪C=T(C돉놾럖컶뗄뺫뛈튲풽룟),듋쿮춶죫튲풽듳.펦룃쾸1,C2,C3,ꆭCk),뗚k쿮닺욷뛔뗚j쿮ퟷ튵뗄탨쟳솿캪Xij,퓲뗚k쿮닺욷믲럾컱ퟜ돉뮯떽쪲쎴돌뛈뫏쫊,뻍폖닺짺쇋튻룶돉놾/킧틦뗄놾캪뻶닟컊쳢,튻냣웳튵뛔헢랽쏦뗄뻶닟럧쿕쓑틔맀nnm볆.Ck=ꇆXkj(CAj)=ꇆXkjꇆCijRi(2)j=1j=1i=ꆡ쪵쪩맛쓮랽쏦ꆡ쒿잰뛔웳튵뗄벨킧움볛뮹평듋뿉틔뾴돶,ퟷ튵돉놾램뗄믹놾풭샭쫇:닺훘퓚뺲첬움볛횸뇪,닆컱믡볆뗄램맦쿠뛔훍뫳,뮹욷쿻뫄ퟷ튵,ퟷ튵쿻뫄풴.헢췪좫늻춬폚뒫춳뗄쎻폐내ABC맜샭쮼쿫뗄움맀랽램살럖컶.' 1994-2006 China Academic Journal Electronic Publishing House. All rights reserved.
ꆡ뗚1웚헔퓸뗈:믹폚돉놾횪쪶뿢뗄붥뷸탍ퟷ튵돉놾뿘훆ꆡABC램뚯첬붥뷸쪵쪩뗄뿉탐탔훜웚헻쳥볆뮮,늢뷡뫏MES낲업룷벶뻟쳥뗄쪵쪩뒫춳닆컱믡볆틔뺲첬ꆢ만뚨뗄랽쪽뷸탐뫋쯣,ퟷ튵맽돌.내헕늢탐릤돌뗄쮼쿫,웤훐MES늿럖뗄쿮쒿횮볤쫇룕탔맘쾵,쎻폐죡탔뫍뚯첬탔컊쳢.뛸뻟쳥훆퓬탅쾢뮹믡랴삡떽PDM뫍ERP,뛔볆뮮뷸ABC램붫ퟷ튵뫍풴횱뷓틽죫뫋쯣,쯼쏇놾짭뫍쯼탐탞룄뫍뗷헻[6].쯹폐헢킩쾵춳뗄퓋탐놾짭튲쫇뚯쏇횮볤뗄뚯틲맘쾵놾훊짏쫇죡탔뗄,뚯첬뇤뮯뗄.첬뷸탐ꆢ늻뛏췪짆뗄,웤훐튲폐횪쪶맜샭뗄컊쳢.샽죧웳튵뗄뚨뗣릩펦짌뫍쫐뎡,뚼쫇뇤뚯뗄췢늿2)훐볤닣쫇ABC램돉놾붨쒣쾵춳,훷튪쫇뷡풴,웤쎿튻늿럖뗄뇤뮯뚼붫틽웰닄쇏ꆢ퓋쫤ꆢ닉릺ꆢ릹뮯뗄췆떼맽돌,쫇뿉뿘뗄돌탲뮯늿럖.뿘훆늿럖짺닺ힼ놸ꆢ뿍뮧솪쾵뗈ퟷ튵뚯틲뗄뇤뮯,뛔헢훖뇤훷튪룹뻝탅쾢췪헻돌뛈뫍쪵쪩듺볛,뿘훆ퟷ튵럖뷢뮯맦싉뗄죏쪶쫇탨튪톧쾰맽돌뗄,탨튪톧쾰믺훆닅쾸뮯뗄돌뛈.쓜퓚붥뷸훐뷢뻶컊쳢.뻍쿳닉폃CPI(붥뷸뺭펪맽돌3)ퟮ룟닣캪돉놾횪쪶[8]맜샭뫍돉놾뿘훆쾵춳룄뷸7])뫍BPR(뺭펪맽돌훘릹[)뗄맘쾵튻퇹,붥뷸늿럖.헢샯뛔돉놾뗄풤쯣ꆢ훐볤맜샭뫍뫳웚뫋쯣뷸쪽ABC램붫뇈횱뷓ABC램룼쓜쫊펦듳뛠쫽웳튵,탐뿘훆뫍돉놾횪쪶뗄믽샛맜샭.잰웚뗄돉놾풤쯣튪쳘뇰쫇훐맺뗄훐킡탍웳튵.뗃돶닺욷믲럾컱뗄돉놾쒿뇪,벴룹뻝ABC돉놾쒣ꆡ쿖듺웳튵뗄맜샭탨튪룷쾵춳뗄벯돉탍뫍횱뷓돉놾쒣탍뷸탐볆쯣,늢뺭맽볛횵릤돌뫍웳맜샭훷튪쫇횸뛔뢴퓓쾵춳뗄뻶닟뫍뿘훆맽돌.튵햽싔움볛,늻뛏랴삡탞헽.돉놾횴탐뗄훐볤뿘훆쿖듺웳튵뒦폚뢴퓓뛠뇤뗄뮷뺳횮훐,웤쒿뇪쫇뚯첬맜샭뛔틑뺭뻟폐ABC쒣탍뗄틔ퟷ튵맽돌맜샭캪뇤뮯뗄뛠쒿뇪쾵춳.횪쪶뫍탅쾢풴틑뺭돉캪웳튵훷,뛔짐쎻폐ABC쒣탍뗄내룷벶ퟩ횯늿쏅맜샭,뛔뷸늽뗄훘튪믹뒡.ABC램쯹탨튪뗄맘폚풴ꆢퟷ튵ꆢ내ABCퟷ튵맽돌맜샭뗄,춬퇹튪쏷좷쿠펦늿쏅뗄닺욷ꆢ뿍뮧뗈탅쾢뫍쯼쏇횮볤뗄맘쾵(뚯틲),튲헽횰퓰.뛔닺욷뫍럾컱뗄쪵볊돉놾뗄뫋쯣,춬퇹튲쫇쫇웳튵탅쾢쾵춳ERP(냼삨CRMꆢSCM)ꆢ훆퓬횴탐내쎻폐ABC쒣탍뗄폃횱뷓램,폐듖싔ABC쒣탍뗄쾵춳MESꆢ닺욷쫽뻝맜샭PDM쾵춳쯹쓜횱뷓뫍볤내듖싔ABC쒣탍,폐췪헻ABC쒣탍뗄닉폃췪헻뗄뷓쳡릩뗄쓚죝.ABC쒣탍볆쯣.1)ERP횱뷓쪵쿖뛔웳튵쓚췢늿풴뗄탅쾢춼3훐돉놾횪쪶냼삨ퟷ튵풴맘쾵뗄횪쪶ꆢ닺뮯,쳡릩뛔웳튵벶ퟩ횯뫍맽돌뗄볆뮮벰퓋탐뿘훆.욷ퟷ튵맘쾵뗄횪쪶ꆢ뿍뮧뫍릩펦짌횪쪶ꆢ돉놾뿘훆2)MES뛔짺닺훆퓬볆뮮뗄횴탐맽돌뷸탐맜샭횪쪶뗈,럑폃횪쪶쳡릩폐맘쎿쿮ퟷ튵뗄돉놾탅쾢,뿘훆,벯돉쇋뎵볤ꆢ릤뛎ꆢ늿쏅벶뗄죋ꆢ컯ꆢ짨놸뫍훆훷튪쫇쎿쿮ퟷ튵쯹뫄풴뗄탅쾢ꆪꆪꆪ냼삨풴쿻돉욷탅쾢벰쿠펦뗄ퟷ튵맽돌맘쾵.뫄뗄풭틲믲헟랽쪽,틔벰ퟷ튵횴탐쟩뿶,죧ퟷ튵뗄3)PDM쾵춳뛔탂닺욷뗄뾪랢ꆢ닺욷짨볆ꆢ닺욷돉놾뇤뚯뗄죎뫎랽쪽뗈.죧맻늻닉폃ퟷ튵돉놾랽릤틕벰닄쇏틔벰쯼쏇뗄볛횵탅쾢뷸탐뚯첬맜샭.램,뛸닉폃뒫춳돉놾뿘훆랽쪽퓲늻탨튪ꆰABC돉놾죧맻짏쫶3샠쾵춳쓜릻뫜뫃벯돉,ABC램뗄쪵붨쒣맽돌ꆱ,춬쪱ꆰ돉놾횪쪶맜샭뿘훆맽돌ꆱ훐뗄돉쪩뻍폐쇋볡쪵뗄믹뒡.뛸웳튵뗄짏쫶쾵춳뗄붨짨쪵놾뫋쯣폫돉놾뿘훆뻹닉폃뒫춳랽쪽;죧맻닉폃ퟷ튵볊짏튲쫇튻룶붥뷸뗄맽돌.떫늻쓜틲캪헢킩쳵볾쎻폐좫늿싺ퟣ뛸췪좫뻜돢돉놾뿘훆랽쪽,퓲돉놾뫋쯣닉폃ABC(벴ퟷ튵돉놾ABC램뗄펦폃,틲캪룃램춬퇹튪붥뷸돉뎤볆쯣랽램)랽쪽,뛸돉놾뿘훆뿉틔닉폃ABM랽쪽.[5].춬쪱샻폃ꆰABC돉놾붨쒣맽돌ꆱퟷ캪ꆰ돉놾횪쪶맜샭ꆡ붥뷸쪽ABC쾵춳뗄뷡릹믹폚횪쪶맜샭뗄붥뷸쪽ABC쾵춳죧춼3쯹뿘훆맽돌ꆱ폫ꆰ탅쾢뮯쾵춳횧돖ꆱ뗄쟅솺,췪짆돉놾쪾뿘훆맽돌.돉놾탅쾢뿉틔닉폃룹뻝풤쯣뫍뻶쯣뗄컳,믹놾럖돉3룶닣듎.1)뗗닣쫇탅쾢믹뒡,평ERPꆢM닮ퟮ폅뮯,붫돉놾뿘훆맽돌뗄탅쾢내헕횪쪶뿢뷡ESꆢPDMꆢSDM쾵춳쳡릩풴ꆢퟷ튵ꆢ닺욷ꆢ럾컱뗄믹놾탅쾢.럾컱릹,쫕벯뷸돉놾횪쪶뿢.쫽뻝맜샭SDM쫇붫폫럾컱쿠맘뗄쯹폐탅쾢벯돉맜춼3훐ꆰ돉놾뫋쯣ꆱ폫ꆰ돉놾뿘훆ꆱ뗄탩쿟뇭쪾샭뗄튻샠쾵춳.헢킩탅쾢쾵춳뗄붨짨ퟜ쫇폐튻뚨훜퓚ꆰ돉놾횪쪶맜샭뿘훆맽돌ꆱ닣듎,뒫춳돉놾랽쪽떽웚뗄ퟷ튵돉놾랽쪽뿉틔닉폃볲떥뗄쟐뮻;뛔ABC쒣탍,쯼쏇횮볤튲쫇뮥쿠솪쾵,쏜쟐쿠맘,쿠뢨쿠돉뗄.뇈죧쿈뷸뗄ퟔ뚯뮯짨놸뗄헛뻉폫헆컕펦폃룃샠뗄움볛쫇뻶뚨쪵쪩룃랽램쯹퓶볓뗄돉놾쫇럱잡떱,짨놸뗄벼쫵죋풱뗄엤훃죧뫎폫ퟷ튵맽돌쿠맘.쫗쿈럱퓲튪볲뮯쪵쪩맽돌,붵뗍쪵쪩돉놾,쿠떱폚뛔릫평PDM뛔닺욷릤틕짨볆뗃돶볆뮮,ERP업돶짺닺쪽(2)훐n닎쫽듳킡뫍닣듎뗄뻶닟뿘훆.' 1994-2006 China Academic Journal Electronic Publishing House. All rights reserved.
52ꆡꆡꆡ붭쓏듳톧톧놨(ퟔ좻뿆톧냦)ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ뗚4뻭ꆡ춼3ꆡ믹폚횪쪶벯돉뗄붥뷸탍ABC램뗄뷡릹릹돉ꆡGradualABCbasedoncostknowledgebase3ꆡ펦폃뻙샽뇭2ꆡퟷ튵폫돉놾뚯틲ꆡActivitiesandcostdrivers쒳쿟샂훆퓬웳튵퓂쓚짺닺쇋3샠닺욷(AꆢBꆢퟷ튵뇤솿돉놾뚯틲C).3샠닺욷횱뷓죋릤뷏뷓뷼,떫닺욷뢴퓓뛈폐닮솪쾵뿍뮧A1뿍뮧솿틬,쯹폃닄쇏ꆢ짺닺쿟늻춬,짨볆늻춬.내헕뒫춳돉놨볛ힼ놸A2놨볛떥쫽놾뫋쯣랽램첯엉볤뷓돉놾욫닮뷏듳,쯹틔닉폃ABC램럖컶볤뷓돉놾.쿈룹뻝틑폐횪쪶럖컶ퟷ튵돉놾닺욷뾪랢A3쪱볤,평폚뛔쪵볊풴뗄횪쪶믽샛뮹늻릻,뛸닆컱럑폃랴닄쇏닉릺A4닉릺떥쫽펳뗄볤뷓돉놾탅쾢틑뺭뷏췪헻짺닺ힼ놸A5짨놸쫽솿.뗚1늽,붫볤뷓돉놾럑폃럖샠쇐뇭(expense짺닺쿮쒿A6닺욷뢴퓓뛈categories)펳짤캪풴뚯틲,볻뇭1.훊솿볬퇩A7닺욷뢴퓓뛈뇭1ꆡ럑폃훖샠폫풴뚯틲닺욷돶믵A8뻠샫ꆡExpensesandresource2drivers뿍뮧맜샭A9듎쫽풴닆컱뇭훐쿠뇤돉놾/맘럑폃쏻돆솿췲풪풴뚯틲닆컱뫋쯣A10쪱볤죋솦맜샭R127쪱볤/hꆡꆡ뗚3늽,럖엤럑폃떽ퟷ튵돉놾,룹뻝틑폐횪쪶짨놸헛뻉R218쿖뷰횵/풪쿈럖엤떽튻벶ퟷ튵릹돉EAD헳,볻뇭3.웤훐룷쿮닖뒢뎡뗘ퟢ쇞R315쏦믽/m2럑폃룹뻝퓚ퟷ튵훐펦폃돌뛈뛸내냙럖뇈놻럖엤.샽냬릫ꆢ춨탅냬릫죧,럑폃훖샠ꆰ퓋쫤ꆱ럖엤떽솽룶ퟷ튵(닄쇏닉릺ꆢ닺R47짨놸쪹폃싊/%욷돶믵)훐,쯹햼뇈싊럖뇰캪뫍.뇭3훐쎿붻춨퓋쫤R55뻠샫/km튻쇐쿠볓캪1,뇭쪾룃럑폃뿉럖첯.룃뻘헳뇈싊폃뷰샻쾢ꆢ쮰뷰R6415쿖뷰횵/풪PEDA뇭쪾,뿉틔룹뻝럑폃훖샠폫ퟷ튵뗄맘쾵평쿠펦폍웸ꆢ쮮ꆢ뗧쓜풴R713쿖뷰횵/풪늿쏅췆뛏.뿍뮧ꆢ쫐뎡릫맘ꆢ닮싃R84145쿖뷰횵뗚4늽,쟳QEDA=PEDAR,R쿲솿쫇뇭1훐뗄뒫/풪톯놣쿕ꆢ램싉춳닆컱놨뇭훐뗄럑폃(볤뷓돉놾)횵,QEDA퓲쫇룹뻝R90154쿖뷰횵/풪뇭3훐뗄뇈싊퓚ퟷ튵훐뗄럖첯럑폃,헢퇹EDA뇭ꆡꆡ뗚2늽,쪶뇰돶룃웳튵뗄훷튪ퟷ튵뫍뗚뛾뷗뛎뻍볤뷓룸돶쇋쎿쿮ퟷ튵쿻뫄뗄믵뇒풴.펦폃릫쪽뗄돉놾뚯틲,볻뇭2.(1)뿉뗃쎿튻쿮ퟷ튵뗄ퟜ돉놾CAj,웤횵캪뇭4훐쎿탐뗄뫏볆.' 1994-2006 China Academic Journal Electronic Publishing House. All rights reserved.
ꆡ뗚1웚헔퓸뗈:믹폚돉놾횪쪶뿢뗄붥뷸탍ퟷ튵돉놾뿘훆53뇭3ꆡ럑폃ퟷ튵쿠맘뇈싊(PEDA)헳ꆡEDA(expense2activity2dependence)맜샭헛뻉ퟢ쇞냬릫럑폃퓋쫤샻쾢쮰뷰쓜풴릫맘닮싃놣쿕톯솪쾵뿍뮧놨볛ힼ놸닺욷뾪랢닄쇏닉릺짺닺ힼ놸짺닺쿮쒿훊솿볬퇩닺욷돶믵뿍뮧맜샭닆컱뫋쯣ꆡꆡ뗚5늽,퓚좷뚨쇋쎿튻쿮ퟷ튵뗄ퟜ돉놾뫳,ퟷ뇭4ꆡퟷ튵닺욷맘쾵헳튵돉놾놻룺ퟙ떽닺욷훐.평닺욷ퟷ튵횪쪶릹붨ꆡActivity2product2dependence(APD)맘쾵헳(볻뇭4),좷뚨쎿쿮닺욷뛔ퟷ튵펦폃뗄뇈싊,닺욷솪쾵놨볛닺욷풭쇏짺닺짺닺훊솿닺욷닆컱헢샯튻냣튪벯돉룷쿮ퟷ튵죋풱뗄횪쪶,샽죧춨맽뗷뿍뮧ힼ놸뾪랢닉릺ힼ놸맜샭볬퇩돶믵뫋쯣퇐뇭뗈랽쪽튪쟳닎폫닉릺뗄풱릤쳡릩쎿튻샠닺욷뗄닉릺뚩떥뗄쫽솿,볆쯣돶뇈싊,좻뫳닉폃AHP뗈랽램붫웤벯돉.내헕릫쪽(2)Ck=ꇆ(CAj),벴j=1뿉쟳돶쎿튻샠닺욷ퟜ뗄볤뷓돉놾,볻뇭5.뇭5ꆡퟷ튵돉놾ꆡActivity2basedcosts췲풪ퟷ튵맜샭헛뻉ퟢ쇞냬릫럑폃퓋쫤샻쾢쮰뷰쓜풴릫맘닮싃놣쿕톯뫏볆솪쾵뿍뮧놨볛ힼ놸닺욷뾪랢닄쇏닉릺짺닺ힼ놸짺닺쿮쒿훊솿볬퇩닺욷돶믵뿍뮧맜샭닆컱뫋쯣ꆡꆡ뇭6쫇내헕죋솦돉놾횱뷓첯엉볤뷓돉놾뫍내튵럖뷢볆쯣뫳3샠닺욷뗄볤뷓돉놾.샽죧,풭쇏닉헕ABC램럖엤볤뷓돉놾뗄뛔뇈,틔벰ABC솽늽쪵릺ퟷ튵럖뷢돉릩펦짌탅쾢쫕벯ꆢ릩펦짌잢첸ꆢ릩펦쪩잰뫳뗄뛔뇈.뇭6훐쾸ABC램볆쯣쫇횸퓚뺭맽짌뚨뗣ꆢ랢닉릺뚨떥뗈뛾벶ퟷ튵맽돌;닺욷뾪랢ퟷ벸룶퓂뫳뛔ퟷ튵풴맘쾵뷸튻늽쾸뮯ꆢ뷸탐뛾벶ퟷ튵럖뷢돉닺욷ퟜ쳥짨볆ꆢ뷘쏦짨볆ꆢ닄쇏짨볆ꆢ볓릤' 1994-2006 China Academic Journal Electronic Publishing House. All rights reserved.
54ꆡꆡꆡ붭쓏듳톧톧놨(ퟔ좻뿆톧냦)ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ뗚4뻭ꆡ릤틕짨볆ꆢ탔쓜쫔퇩뫍닢쫔뗈뛾벶ퟷ튵맽돌.쪵쪩웳튵탅쾢뮯맽돌훰늽펦폃쇋PDMꆢCRM뗈쾵춳4ꆡ뷡ꆡ싛,뛔ퟷ튵ꆢ풴ꆢ닺욷횪쪶럖뇰춨맽횪쪶럖샠춼ꆢ횪쪶뷡릹춼ꆢ횪쪶뛔쿳춼뫍맽돌횪쪶쒣탍펦폃욽첨뷸탐1)ABC램쪵쪩엶떽뗄컊쳢놾훊짏쫇쿖듺웳튵훰늽쾸뮯엶떽뗄튻샠웕뇩컊쳢,벴닉폃룟횪쪶쏜뛈맜샭놾짭[9].뛔쒳ퟷ튵내헕쾸뮯떽쪲쎴돌뛈뗄ABC쒣탍볆쯣,평뛔웤횪쪶뗄췪놸뛈좷뚨,튲뻍쫇뻝룃쯹뮨뗄돉놾벰웤뿉돐쫜믘쫕웚뗄욽뫢컊쳢.ퟷ튵뛔풴뗄쿔탔틀삵맘쾵살좷뚨,헢뻍쫇춼3훐2)퓚횪쪶맜샭믹뒡짏붥뷸쪽뗘펦폃ABC램쫇뛔뿉탐쟒킧싊뷏룟뗄랽램.듓뇭6뿉볻,닉폃듖ABCABC쒣탍움볛톡폃.뇭6ꆡ늻춬볤뷓돉놾럖엤랽램뛔뇈램뷶튻벶ퟷ튵럖컶뗄뷡맻폫쾸뮯떽뛾벶ퟷ튵돉놾볆쯣뗄뷡맻쟷쿲쫇튻훂뗄,돉놾닮뇰폫닉폃뒫춳횱ꆡThecontractofdifferentindirectcostapportion췲풪뷓죋릤첯엉뇈뷏,틑뺭늻듳.쯹틔붨솢믹놾ABC쒣횱뷓횱뷓내죋릤첯듖탍욽첨뿲볜,쿈냑룃램폃웰살쫇폐쏷쿔킧맻뗄.ABC램쾸ABC램닺욷죋솦닄쇏뗄볤뷓뗄볤뷓뗄볤뷓3)훁폚돉놾횪쪶벯돉쾵춳뗄릹붨,뇘좻튪뫍웳돉놾돉놾돉놾돉놾돉놾튵ퟜ쳥탅쾢뮯쾵춳뫍횪쪶맜샭쾵춳ퟛ뫏짨볆,훰늽췆뷸;쳘뇰쫇죧뫎붫죋쏇뗄틾탔횪쪶쿔탔뮯,췪짆P28ABC쒣탍,튪뺭샺튻뚨뗄횪쪶믽샛훜웚.듓펦폃뿉.틔뾴돶,뛔ABC볆쯣,ퟷ튵럖뷢튲늻쫇풽쾸풽뫃,횻튪싺ퟣ쿖쪵뗄뫋쯣탨쟳뻍뿉틔쇋.닎뾼컄쿗:[1]헅럦,돂폭쇹.믹폚믮뚯뗄돉놾볆쯣램(ABC)퓚BPR훐뗄펦폃[J].쟥뮪듳톧톧놨(ퟔ좻뿆톧냦),2000,40(9):104-105.[2]헅.ퟷ튵돉놾램뗄샻뇗럖컶[J].뚫놱닆뺭듳톧톧놨,2002,7:79-80.[3]헅틸뛤.쫔싛쿖듺웳튵훆뛈쿂뗄돉놾뿘훆[J].웳튵뺭볃,1998,3:38-39.[4][J].JournalofCostManagement,1978,1:112-114.[5]쇖룖,뛅쟥.ퟷ튵돉놾램벰웤펦폃(믡볆냦)[M].놱뺩:훐맺닆헾뺭볃돶냦짧,2000.[6]:ProblemandSolution[R].훐맺뿘훆믡틩,컞컽,2004.[7]돂폭쇹,샮쟥,헅럥.뺭펪맽돌훘ퟩ뫍쾵춳벯돉[M].놱뺩:쟥뮪듳톧돶냦짧,2001.[8]믝좪,헅퇓럥.ퟷ튵돉놾램뗄샭싛럖컶폫펦폃낸샽[J].벼쫵뒴탂폫짺닺쪵볹,2003,1(1):58-60.[9]뛅쎷퇅,횣컄믔.ힼ쪱짺닺랽쪽볤뷓럑폃뗄맩벯폫럖엤랽램첽쳖[J].횣훝몽뿕릤튵맜샭톧풺톧놨,1999,17(2):30-32.(퓰죎뇠벭:쟘뫍욽,역쫘쏴)(짏뷓뗚47튳)[4]WangHO,TanakaK,:stabilityanddesignissues[J].IEEETransactionsonFuzzySystems,1996,4(1):14-23.[5]CaoYY,[J].FuzzySetsandSystems,2001,124(2):213-229.[6]ParkJ,KimJ,[J].FuzzySetsandSystems,2001,122(1):73-82.[7]킻헱뮪,랶통샱,쟺붨쇫,뗈.믹폚LMI뗄쒣뫽뿘훆웷짨볆랽램[J].뿘훆폫뻶닟,2000,15(5):549-552.[8]컢훒잿,퓀뚫,탭쫀랶.Chua믬쾵춳뗄튻훖쒣뫽뿘훆웷짨볆ꆪLMI램[J].컯샭톧놨,2002,51(6):1193-1197.(퓰죎뇠벭:듷쇪붭,탏놦쏃)' 1994-2006 China Academic Journal Electronic Publishing House. All rights reserved.
