摘要
在分析CITP环境下现代能源成本管理需求基础上,提出了基于ABC原理的流程企业能源成本管理要求与原理,并基于ABC原理应用需要和数字化实现角度,对企业能源结构体系建立及约束关系、流程企业的工艺特性等基础问题进行深入探讨。最后还探析了CITP环境下能源成本管理中的作业/考核控制点划分原则和深化处理问题。
On the basis of analyzing the requirements of energy costs management in the computer integrated process system (CITP) environment, the demands and theories of energy costs management in process factory are proposed. From the point of Activity-Based Costing (ABC) Theory and digitalization, the basic problems such as building structure of measuring energy consumption and the technological features of process industry are discussed deeply. Furthermore, the principles to conform the activity of ABC are put forward and analyzed systemically.
出处
《工业工程与管理》
2005年第2期97-101,共5页
Industrial Engineering and Management
基金
四川大学青年基金资助项目(200302)
关键词
CIPS
ABC原理
能源成本管理
computer integrated process system
activity-based costing theory
energy costs management
