摘要
成本估算分析对企业的生产和决策起着关键作用,将作业成本法和离散事件仿真结合起来,以某汽车零部件生产线为研究对象,运用作业成本法建立成本估算模型,并用仿真软件进行仿真,从而得到该生产线各加工机器所占的详细作业成本,并且根据具体的成本估算结果提出合理的设备配置优化建议。
Cost estimation plays a key role in enterprise’s production and decision.it combined activity-based costing with discrete-event system simulation in an automotive parts producing line.Using activity-based costing to establish the cost estimation model,and using software,Witness,to simulate the producing process of various machines to obtain detailed activity costs and put forward reasonable suggestions on how to optimize configuration according to the estimation results.
出处
《机械设计与制造》
北大核心
2010年第10期36-38,共3页
Machinery Design & Manufacture
关键词
作业成本法
离散事件仿真
成本估算
Activity-based costing
Discrete-event system simulation
Cost estimation
