基于本体描述的资源消耗成本法的知识表示
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摘要
ABC作业成本法经过近20年的实施,其缺点逐渐暴露出来。其中对于作业成本驱动的度量不一致;无法正确地反映成本的习性以及剩余产能;实施后修改地过于复杂,成本过高成为人们批评的主要原因。2003年IMA(美国管理会计师协会)提出将GPK德国的弹性边际成本法(Grenzplankostenrechnung)与ABC作业成本法相结合而得到RCA资源消耗成本法(Resource Consumption Accounting),这一全新的成本管理方法,有效地解决了反映成本习性、剩余产能管理以及间接费用分配的问题。
由于产品成本的产生于多个部门,归集产品成本信息也是要从在各个部门进行,要求追踪到贯穿于多个部门间的成本流,因此对于部门间信息共享的要求十分迫切。加之TOVE本体之前对于ABC作业成本法的成功表示,以及其自身的成熟性和一阶谓词逻辑描述的准确性。本文利用TOVE(Toronto Virtual Enterprise)多伦多虚拟企业本体,对RCA资源消耗成本法进行知识表示,以便从语义层次上解决知识共享问题。
在此,本文主要在以下几个方面做出了相应的工作:
1.利用TOVE本体,系统的定义了过程、资源池,资源池作业、资源池资源以及资源池的相互关系。
2.通过所提出资源的期间属性以及资源池作业的输出相关性,表述了资源池资源消耗的成本习性(固定/变动成本)。
3.提出了内部交易这一作业,用来将资源池相互关联,使得资源池内部的资源消耗成本的习性得以传递至下一资源池,保持了对TOVE本体规范的遵守,并且完成了资源池间的成本习性的表示。
4.提出了6种动态成本点,通过这6种动态成本点完成RCA资源消耗成本法的成本归集的表示。
5.在上述对RCA知识表示的基础上,编写了RCA资源消耗成本管理系统程序,并利用该程序对XXX公司的某工程机械订单进行了相关的案例分析。
In recent 20 years, CFOs and controllers complain the support decision information supplied by ABC doesn’t satisfy their requirements far away. It focuses on that the multiple hierarchical cost drivers, inabilities of cost behavior reflection and ideal capacity management, and the high cost of maintains. So in 2003, IMA recommand a new cost management methodology, RCA (Resource Consumption Accounting), combing with GPK and ABC. It effectively resolves the problems that reflecting cost behavior, excess and idle capcity management and overheads distribution.
Existing widely in all departments, cost information is required to share in every units of enterprise. TOVE ontology provides a shared terminology for the enterprise that each agent can jointly understand and use, uses FOL to define the meaning of each term in a precise and unambiguous manner and successfully to represent Activity-Based Costing. Therefore, I use TOVE ontology to represent RCA to share knowledge based on semantic hierarchy. The main contributions in the paper are as follows:
1. Based on TOVE ontology, I systematically define process, resource, activity, resource pool and the relationships among them.
2. Propose period resource, non-period resource, output-related activity and non-output-related activity to represent cost behavior.
3. Propose internal transaction to communicate and send resource with cost behavior identification between resource pools. At the same time, internal transaction is a special TOVE activity ontology abiding on TOVE semantic rules.
4. Propose six dynamic resource cost points to describe the cost assignment in resource pool.
5. Based on the representation of RCA knowledge, write Resource Consumption Accounting Management System demo software, to have a case study that the cost estimation about XXX company engineering machine order.
由于产品成本的产生于多个部门,归集产品成本信息也是要从在各个部门进行,要求追踪到贯穿于多个部门间的成本流,因此对于部门间信息共享的要求十分迫切。加之TOVE本体之前对于ABC作业成本法的成功表示,以及其自身的成熟性和一阶谓词逻辑描述的准确性。本文利用TOVE(Toronto Virtual Enterprise)多伦多虚拟企业本体,对RCA资源消耗成本法进行知识表示,以便从语义层次上解决知识共享问题。
在此,本文主要在以下几个方面做出了相应的工作:
1.利用TOVE本体,系统的定义了过程、资源池,资源池作业、资源池资源以及资源池的相互关系。
2.通过所提出资源的期间属性以及资源池作业的输出相关性,表述了资源池资源消耗的成本习性(固定/变动成本)。
3.提出了内部交易这一作业,用来将资源池相互关联,使得资源池内部的资源消耗成本的习性得以传递至下一资源池,保持了对TOVE本体规范的遵守,并且完成了资源池间的成本习性的表示。
4.提出了6种动态成本点,通过这6种动态成本点完成RCA资源消耗成本法的成本归集的表示。
5.在上述对RCA知识表示的基础上,编写了RCA资源消耗成本管理系统程序,并利用该程序对XXX公司的某工程机械订单进行了相关的案例分析。
In recent 20 years, CFOs and controllers complain the support decision information supplied by ABC doesn’t satisfy their requirements far away. It focuses on that the multiple hierarchical cost drivers, inabilities of cost behavior reflection and ideal capacity management, and the high cost of maintains. So in 2003, IMA recommand a new cost management methodology, RCA (Resource Consumption Accounting), combing with GPK and ABC. It effectively resolves the problems that reflecting cost behavior, excess and idle capcity management and overheads distribution.
Existing widely in all departments, cost information is required to share in every units of enterprise. TOVE ontology provides a shared terminology for the enterprise that each agent can jointly understand and use, uses FOL to define the meaning of each term in a precise and unambiguous manner and successfully to represent Activity-Based Costing. Therefore, I use TOVE ontology to represent RCA to share knowledge based on semantic hierarchy. The main contributions in the paper are as follows:
1. Based on TOVE ontology, I systematically define process, resource, activity, resource pool and the relationships among them.
2. Propose period resource, non-period resource, output-related activity and non-output-related activity to represent cost behavior.
3. Propose internal transaction to communicate and send resource with cost behavior identification between resource pools. At the same time, internal transaction is a special TOVE activity ontology abiding on TOVE semantic rules.
4. Propose six dynamic resource cost points to describe the cost assignment in resource pool.
5. Based on the representation of RCA knowledge, write Resource Consumption Accounting Management System demo software, to have a case study that the cost estimation about XXX company engineering machine order.
引文
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[2] Jaffrey G. Miller, Thomas E. Vollmann, Harvard Business Review, Sep/Oct 1985
[3] Robin Cooper, Robert S. Kaplan,The Design of Cost Management Systems: Text and Cases, 2nd edition, Prentice Hall,1999
[4] Anton Van Der Merwe, David E. Keys,Decision Support in An Advanced Cost Management, Journal of Cost Management, Sept/Oct 2001
[5] Paul A. Sharman. Bring on German Cost Accounting. Strategic Finance. December 2003, 85,6: 30~38
[6] J. Maurice Clark, Studies in the Economics of Overhead Costs, Chicago: University of Chicago Press, 1923, p175
[7] Guarino,N., Formal Ontology and Information Systems. In:FOIS’98, Trento, Italy. Amsterdam: IOS Press. 3-15,1998
[8] Charles T. Horngren, C, Cost Accounting: A Managerial Emphasis 9th ed., Prentice-Hall Inc.1997
[9] Catherine Stenzel, Joe Stenzel, Essential of Cost Management,Wiley, October 11, 2002
[10]林万祥等,成本会计研究,机械工业出版社,2008年7月,p77
[11] J. A. Miller, Implementing Activity Based Management in Daily Operation, John Willey & Sons Inc., p236
[12] Anton Van Der Merwe, David E. Keys, The Case for RCA: Understanding Resource Interrelationships, Cost Management, Sept/Oct 2001
[13] Anton Van Der Merwe, David E. Keys, The Case for Resource Consumption Accounting. Strategic Finance, Apr 2002, 83,10: 31~36
[14] David E. Keys, Anton Van Der Merwe. German vs. United States Cost Management. Management Accounting Quarterly, Fall. 1999: 1~8
[15] David E. Keys, Anton Van Der Merwe. The Case for RCA: Excess and Idle Capacity, Cost Management, July/August, 2001, 21-32
[16] David E. Keys, Anton Van Der Merwe.Gaining Effective Organizational Control with RCA, Strategic Finance, May 2002
[17] Paul A. Sharman. The Case for Management Accounting. Strategic Finance, . October 2003: 43~47
[18] Paul A. Sharman, Kurt Vikas. Lessons from German. Strategic Finance, December 2004: 28~35
[19] Larry White, Resource Consumption Accounting: Manager-Focused Management Accounting, Willey InterScience, Oct 2009
[20] B. Douglas Clinton, Aton Van Der Merwe. Understanding Resource Consumption and Cost Behavior. Cost Management. May/Jun 2008, 22, 3: 33~38
[21] B. Douglas Clinton, Aton Van Der Merwe. Understanding Resource Consumption and Cost Behavior-Part II. Cost Management. Jul/Aug 2008, 22,14: 14~20
[22] Kip R. Krumwiede. Rewards and Realities of German Cost Accounting. Strategic Finance. Apr 2005, 86,10: 27~34
[23] Lynn Benjamin, Todd Simon. A Planning and Control Model Based on RCA Principles. Cost Management. Jun/Aug 2003, 17, 4:20~27
[24] Kip Krumwiede, Augustin Suessmair. A Closer Look at German Cost Accounting Methods. Management Accounting Quarterly. 2008, 10: 28~50
[25] Gunther Friedl, Hans Ulrich Kupper, Burkhard Pedell. Relevance Added: Combining ABC with German Cost Accounting. Strategic Finance, 86, Jun 2005, 12: 56~61
[26] Brian Mackie, Merging GPK and ABC on the Road to RCA. Strategic Finance, November. November 2006: 33~39
[27] Sally Webber, B. Douglas Clinton, Resource Consumption Accounting Applied: The Clopay Case, Management Accounting Quarterly, Fall 2004, vol6, No1
[28]杨继良.尹佳音.弹性边际成本法的强盛生命力:德国成本会计概述.财会通讯,2005,3: 20～24
[29]杨继良.成不会计的新方法:资源消耗会计概述.财会通讯,2005,4: 21～26
[30]冯巧根.成本会计创新与资源消耗会计.会计研究,2006,12: 33～40
[31] Tom Gruber, A translation approach to portable ontology specifications, Knowledge Acquisition. 5 , 1993: 199-199
[32] Fredrik Arvidsson and Annika Flycht-Eriksson. Ontologies I. Retrieved 26, Nov 2008
[33] Kokchu Donald Tham, Representing and Reasoning About Costs Using Enterprise Models and ABC, Doctor Paper, 1999
[34] Van Heijst, G., Schereiber, A.T., Wielinga, B. J., Using Explicit Ontologies in KBS Development. International Journal of Human and Computer Studies,1996
[35] M. Uschold. Ontologies: Principles, Methods and Applications, Knowledge Engineering Review, 1996, 11(2)
[36] Rieko Sekiuchi, Chizuru Aoki, et al. A Domain Ontology rapid Development Evironment. PRICAI’98: Topics in Artificial intelligence, 2006,194-204
[37] Gruninger, M, Fox, M.S., Methodology for the Design and Evaluation of Ontologies. Workshop on Basic Ontological Issues in Knowledge Sharing, IJCAI-95, Montreal, 1995
[38] Baader, F., Horrocks, I., Sattler, U, Description Logics. In: Staab S and Studer R, ed. Handbook on Ontologies. Berlin: Springer-Verlag., 2004, 03-28
[39] Gomez-Perez, A, Femandez-Lopez, M., Corcho, O.,Ontologoical Enginering.London, Spring-Verlag, 2003
[40]陈禹六主编, IDEF建模分析与设计方法,北京:清华大学出版社,, 1999
[41] Mike Uschold, Martin King, Toward a Methodology for Building Ontology, Workshop on Basic Ontological Issues in Knowledge Sharing, IJCAI-95, July 1995
[42]张博,杨丽君译,企业应用集成北京:机械工业出版社,2003
[43] Fernandez M, Gomez-Perez A, Juristo N. Methontology: From Ontological Art Towards Ontological Engineering. AAAI-97 Spring Symposium on Ontological Engineering, 1997
[44]潘旭伟,顾新建,面向知识管理的知识建模技术[J].计算机集成制造系统,2003,9(7):517-521
[45] Fox M.S., Barbuceanu M., Gruninger M., An Organization Ontology for Enterprise Modeling: Preliminary Concepts for Linking Structure and Behavior, Computer in Industry, 1995, vol29
[46] Gruniger M., Pinto J.A., A Theory of Complex Actions for Enterprise Modeling, Working Notes AA AI Spring Symposium Series 1995: Extending Theories and Practical Applications, Stanford. , 1995
[47] Mark S. Fox, John F. Chionglo, Fadi G. Fadel, A Common-Sense Model of the Enterprise,Proceedings of the Industrial Engineering Research Conference, 1993
[48] Mark S. Fox, Michael Grunige, Num, Enterprise Modeling, AI Magazine. 1998, vol. 19
[49] Fadi George Fadel, A Resource Ontology for Enterprise Modeling, 1994, p53,p48
[50] Mike Uschold, Michael Gruninger,Onology:Principles, Methods and Applications, The University of Edinburgh, Feb. 1996
[51] TOVE Manual
[52] Fox, M.S., The TOVE Project: Towards A Common-sense Model of the Enterprise, Enterprise Integration Laboratory Technical Report. , 1992
[53] Robert S. Kaplan, Anthony A. Atkinson. Advance Management Accounting 3rd edit. Prentice Hall, 97. 1998
[54] Friedl, G. H. Kupper, B. Pedell, Relevance added: Combining ABC with German Cost Accounting, Strategic Finance, June 2005
[55] B. Douglas Clinton, David E. Keys. Resource Consumption Accounting: the Next Generation of Cost Management Systems. Focus Magazine
[56] B. Douglas Clinton, Sally A. Webber. RCA at Clopay. Strategic Finance, October 2004.: 21~26
[57]欧阳清、万寿义,成本会计,东北财经大学出版社,2002
[58] Ronald W. Hilton, Managerial Accounting: Creating Value in a Dynamic Business Environment 5th ed.,McGraw-Hill Companies Inc. , 2002
[59] Reginald Tomas Yu-Lee , Essentials of Capacity Management, Wiley, April 4, 2002
[60] Lawrence Grasso. Are ABC and RCA Accounting Systems Compatible with Lean Management. Management Accounting Quaterly. Fall 2005, 7,1: 12~27
[61] Carl S. Smith. Going For GPK. Strategic Finance. Apr 2005, 86,10: 36~39
[62] Allen James F., Maintaining Knowledge about Temporal Intervals, Communications of the ACM (Research Contributions), 1983,vol26, No.11
[63] Gruniger M., Fox M.S., the Role of Competency Questions in Enterprise Engineering, Proceedings of the IFIP WG5.7 Workshop on Benchmarking-Theory and Practice, Trondheim, Norway, 1994
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