基于广义工作中心的作业成本法及应用

ABC method based on generalized work centers and its application

为克服传统作业成本法的缺点并更好地支持计算机集成制造环境下可动态重构生产系统的成本管理,提出了一种基于广义工作中心的作业成本法。该方法建立在广义工作中心列表的动态模块化结构基础上,由从企业资源消耗到基本工作中心产品成本的成本分配过程,以及从基本工作中心产品成本到企业产品成本的成本滚加过程组成。算例表明,与传统作业成本法相比,该方法能够为可动态重构的计算机集成制造系统提供更为有效、准确和集成化的成本信息和决策支持。

To overcome shortcomings of traditional Activity-Based Cost (ABC) method and to support cost management of dynamic reconfigurable manufacturing systems under Computer Integrated Manufacturing (CIM) environment, an ABC method based on generalized work centers was proposed. The method was constructed based on the dynamic modular structure of generalized work centers' bill. It was composed of the cost distribution from enterprise resources consumption to products cost of basic work centers and the cost roll - up from the basic work centers to the enterprise work center. An example explained that the proposed method could provide more efficient, accurate and integrated cost information and decision supports for the reconfigurable CIM systems compared with the traditional ABC method.