摘要
随着科学技术的发展,全球经济飞速发展。电子制造业所面临的外部环境也发生了巨大变化,具体有:1)JIT的应用;2)自动化系统;3)计算机集成化制造;4)柔性生产系统的使用。以上系统和新技术的应用,使得制造业的间接成本所占总成本的比例升高,这样传统的依据直接人工分配间接成本的管理方法已经不合适,需要新的成本管理方法。同时,由于信息的共享,导致原先在EMS(ElectronicManufactureService)行业独享的专有技术已经不存在,大家的产品和服务呈现同质化的趋势,价格成了赢得竞争的关键因素,这也需要采取更精确的成本管理方法。本文结合ABC(ActivityBaSedCost)的基本原理和某公司的运用,讨论了如何在EMS行业应用及其效果。
Great changes have taken place in the external environment of electronic manufacturing, which has led to the sharp increase of indirect cost. At the same time, with the sharing of information, the expertise can no longer be kept secret in the EMS as before. The product and service have shown the tendency of "homogeneity" and the prices have become the key factor in competition, therefore more accuracy cost management method is needed. The article combines the fundamental theory of ABC with the application i...
出处
《工业工程与管理》
2004年第S1期165-172,192,共9页
Industrial Engineering and Management
