基于本体论的供应链成本控制系统研究

【作者】 田红；

【导师】 韩庆兰；

【作者基本信息】 中南大学 ， 会计学， 2004， 硕士

【摘要】 随着全球经济一体化的形成与供应链经营模式的出现,企业面临的竞争日趋激烈;而加强成本控制依然是各类供应链提升其竞争力的重要手段。因此,如何建立一套科学的、高效的、能够实现供应链利润最大化的成本控制系统,是一个迫切需要解决的高复杂度问题,这也正是本论文的研究重点。 首先,本文由分析供应链的成本动因入手,深入剖析了供应链的综合成本信息;在此基础上针对如何降低供应链的运作成本,提出选用目标成本法作为供应链成本控制的指导方法。 其次,作者采用与以往研究者不同的视角,即基于本体论的方法,以多Agent技术为实现手段,辅助供应链成本控制系统的实现。通过查阅、借鉴大量中外文献,详细阐明了本体论的相关理论和构建方法,并且实际构建了供应链目标成本本体:进而运用当前最为通用、易于被计算机读取的本体描述语言XOL予以了描述;随后依据此模型,采用基于本体概念的Agent技术作为供应链成本控制系统具体实现的技术支持。 最后,在介绍了基于本体论的供应链成本控制系统实施过程的基础上,按照本体构建、本体描述、基于本体概念Agent设计的顺序,详细设计了供应链核心企业成本控制系统范例,从而验证了本论文所提出的基于本体论供应链成本控制系统实施思路的可行性。本文中的建模方法、过程及其实现技术对于类似系统的开发具有一定指导和借鉴意义。更多还原

【Abstract】 With the integration of global economy and the emerging of supply chain operation model, enterprises are facing more ferocious competence every day while controlling the cost is still an important method for supply chains to improve their competence. So, how to set up a scientific and efficient cost control system to maximize supply chain profit is a highly complex issue, which requires immediate solution. And that is the point of this paper.First, we start form the analysis of a supply chain’s cost drivers and thoroughly study the synthesized cost information. With this information, we propose a method to the question of how to lower down the operation cost of supply chains, which use the target costing as a principle for cost control of supply chains.Second, the author employs a vision different to other researchers, which is based on ontology, using multi Agent technology as a way to help implement supply chain cost control systems. By referring to much foreign and Chinese literature, the author also thoroughly clarifies the relative theory and constructing principles of ontology, and build a practical supply chain target cost ontology, then describes it with the most commonly used and computer readable ontology description language, XOL. In the end, according to this model, Agent technology based on ontology concepts is used as the technical support for the implementation of supply chain cost control system.At Last, after introducing the implementing process of ontology-based supply chain cost control system, the author designed an example of core enterprise cost control system in a supply chain, following the steps of ontology constructing, text description, and Agent designing based on ontology concepts, which proves the feasibility of this ontology-based supply chain cost control system implementation method. The modeling method, process and implementing technology have important value to instructing the development of similar systems.更多还原