基于CBR的冲模作业成本核算

Activity-based costing for stamping dies based on CBR

阐述了作业成本核算方法的基本原理和基于实例推理的基本思想,提出了基于CBR的冲模作业成本核算方法的关键技术,分析了模具生产流程,据此认定了模具生产过程中的各项作业,详细阐述了实例库中实例的描述方法和实例库的结构,给出了相似实例相似度计算公式,并对相似实例的调整、评价及新实例的存储作了简要叙述。

The basic principle of activity-based costing and the basic thought for case-based reasoning were introduced. The CBR-based key technology for the activity-based costing method of stamping dies was proposed. The process flow of stamping dies was analyzed in order to determine every activity in manufacturing the dies. The descriptive procedure for the cases and the structure of cases database were stated in detail. The formula for calculating the degree of similarity for similar cases was given; then a brief description was made on the adjustment and evaluation of similar cases, and the storage of new cases.