摘要
产品报价的基础是成本,报价与成本估算有着密切的关系。文章在对海洋工程装备产品各方面的理论研究基础上,分析海工产品投标报价阶段和建造阶段的实践特点;阐述现有成本估算方法在海工企业的应用现状及存在的问题;综合应用类比法、特征映射以及作业成本法,提出一种基于BOM(Bill of Material,物料清单)的集成成本估算方法,提高企业报价竞争力,指导后续生产实施。
Cost is the foundation of product quotation,and cost estimation has a close relationship with the quotation.Based on the various theoretical research of ocean engineering equipment products(OEEP),this paper analyses the practice characteristics of OEEP in bidding stage and construction phase.Then,it elaborates the present application situation and the existence problems of existing cost estimation methods.After considering analog method,feature mapping and activity-based-costing methods,this paper presents an integrated cost estimate model which is based on BOM.This proposed model is effective to improve the competitive strength of companies' offer and is helpful to guide following production in companies.
出处
《价值工程》
2011年第22期136-137,共2页
Value Engineering
关键词
海洋工程装备产品
投标报价
成本估算
BOM
ocean engineering equipment products
bidding offer
cost estimation
BOM