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集成系统设计中的经营过程成本分析技术研究

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Keywords: 经营过程建模,成本分析,计算机集成制造

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Abstract:

在描述系统方案的过程模型基础上,通过生成二次模型建立层次性的成本动因,从直接发生的活动对成本进行归集,并依照活动的目标进行分配,然后应用离散事件仿真技术模拟资源约束下的成本发生、归集和分配情况,分析系统集成过程中发生的成本替代效应、转移效应、效率效应、质量效应和固化效应。系统地介绍了生成二次模型的原则,以及依据模型进行数据采集和分析的方法,最后,以一个案例介绍自主开发的GEM集成建模和仿真软件工具的应用情况。

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