机械加工工时定额核算方法研究

Machining Msethod on Accounting of Fixed Working Hours Research

机械加工工时定额是一个比较敏感的概念,无论对企业管理层、操作员工还是企业的客户都十分关注,本文章对不同的工时定额测算方法进行了分析说明,给出了各种测算方式的特点及优缺点,提出了不同条件下如何选用各种测算方式的结论。

Mechanical processing time scale is a sensitive concept,both for business management,and operations staff or customers are very concerned about the business,the paper estimates fixed working hours of different methods of analysis which shows that given the way the various estimates Characteristics and advantages and disadvantages of the different proposed measure under way to choose a variety of conclusions.