摘要
本文将产品成型工艺过程系统和物料流成本会计理论结合起来,构建基于工艺系统的价值模型,按照模型标准计算成本价值,由成本价值确定采购价格,取代比价采购、招标采购的传统定价模式。价格的确定有了统一的数学标准,价格制定的效率得到了明显的提高,价格的科学性、一致性得到了最大限度的保证。
In this paper, the value model of diesel engine components and parts was established based on manufacture process through combining products manufacture process and the theory of material flow cost accounting. Replacing the traditional pricing model of price contrast or call for bids, the purchasing price can be made by cost value which is calculated by standard value model. The efficiency of price making can be highly improved, and the rationality and consistency of price can be guaranteed as price making has a unified mathematical standard.
出处
《价值工程》
2013年第30期8-9,共2页
Value Engineering
关键词
价值模型
成本
产品
工艺过程
value model
cost
products
manufacture process
