本体在工序成本控制中的应用研究  

Research of applying ontology in control of working procedure cost

作　　者：韦慧[1] 葛世伦[1] 

机构地区：[1]江苏科技大学经济管理学院,江苏镇江212003

出　　处：《计算机应用研究》2007年第12期141-143,共3页Application Research of Computers

基　　金：国家自然科学基金资助项目(70472005)

摘　　要：首先从企业成本控制角度阐述了控制工序成本对于企业成本控制的重要性并说明了工序成本控制中存在的问题;在此基础上引入统一的本体建模理论探讨了本体在工序成本控制中的应用,并采用形式化的一阶逻辑建立了工序成本控制本体模型。由于本体建模本身的优势,将有利于模型重用和工序成本核算及控制方法的知识共享。The importance of controlling the working procedure cost from the enterprise cost controlling aspect was explained at first. Then the problem in control of working procedure cost was discussed. On the basis of it, ontology modeling theory and the application of the ontology in control of working procedure cost were illustrated. After that, the working procedure cost controlling ontology was set up using the first order predicates. As the strongpoint of ontology modeling itself, it will make for model reusing and the knowledge share.

关 键 词：成本控制 工序成本 本体 

分 类 号：TP311[自动化与计算机技术—计算机软件与理论] TH16[自动化与计算机技术—计算机科学与技术]