基于业务规则的企业质量成本核算方法研究

针对企业质量成本核算过程复杂、核算困难等问题,以基于业务规则的规范化思想来统一质量成本核算的业务流程,提出了通用可优化的质量成本核算方法体系.该核算方法采用一个具有用户层、业务规则管理层和过程逻辑层的三层两级映像结构,其中规则管理层实现质量成本核算业务规则的定义、学习、评价和优化,以业务规则管理实际核算业务流程,通过过程逻辑层指导具体企业进行质量成本核算.最后,通过具体的质量成本核算实例,验证了该方法的通用性和有效性.

Quality costing method based on business rules in enterprise

To reduce the complexity and difficulty of quality costing,a general quality costing system was proposed which could be optimized.The system was based on the standardization to unify the diverse business processes in costing by introducing the business rules.It adopted a three-layer(user layer,business rule management layer and process logic layer) and two-level-mapping structure.The business rule management layer was responsible for defining,learning,evaluation and optimization of business rules,and managed the business process of the costing, while the process logic layer was abstracted to be guidance to practical costing.Finally,a case of costing was provided to reveal the generalization and effectiveness of the method.