电瓷企业工序成本模型的建立

Establishing the cost model of the process in insulator manufacture

随着我国电瓷市场竞争的日益激烈,企业面临着经济运行情况欠佳的现实,如何结合企业制造工艺特点,建立起至各工序的成本模型,明确各工序生产成本情况,便于对工序班组的成本考核,并为生产企业的定价提供一个基础。

Withthe increasingly fierce market competitionof China＇s insulator, enterprises are faced with the reality of poor economic performance. It＇s necessary to combine enterprise manufacturing process characteristics, to establish the cost model of each process, and toconfirmthe conditions of the production cost of each process. The workwould assess the cost of the process team, and to provide a foundation to pricing the productions for the manufacturer.