基于双基标准的大型离散制造成本计划模式

Cost Plan Pattern Based on Bi-Standard for Large-Scale Intermittent Manufacturing

大型离散制造具有订单设计的制造驱动方式、客户的项目管理要求、单件小批多品种大成套的生产组织方式等特征。在探讨大型离散制造特征与传统成本计划方法的本质冲突的基础上 ,提出了基于零基预算标准和工序费用标准的成本计划模式 ,进而给出了双基标准、双向编制、差异分析。

Large-scale intermittent manufacturing has the production characteristics of designed-to-order products, project scheduling for client, one-of-a-kind or low volume etc.. In light of analysis on the essential conflict between the above-mentioned characteristics and the traditional cost plan methods, this paper provided a cost plan pattern on base of zero-base budget standard and working operation cost standard. For more, it brought forward working procedure of bi-standard, bi-direction working out, variance analyzing and implementation with regulation. Its system realization was discussed.