摘要
离散制造企业的成本管理是非常复杂的。本文在分析了离散制造企业成本计划的复杂性后 ,提出了一种三阶段成本计划方法 ,将传统预算方法 ,通过自顶向下和自底向上相结合的控制策略 ,通过任务相关计算和任务无关计算综合决策 ,形成成本计划。它可以有效地解决离散制造企业复杂的成本计划管理问题。还简要介绍了我们开发的支持三阶段成本计划法的计算机软件系统。
The cost management of the intermittent product manufacturing enterpriseis very complex. After analysing the complexity of cost plan for the intermittent manufacturing enterprise, we bring on a three-stepped method for cost plan,which combines the traditional budget method through the top-to-down and bottom-to-up control policy, synthesizes the budgets to make decision by the way of task-relative computation and task-irrelative computation and builds the final cost plan. This method sovles the question of the complex cost management for intermittent manufacturing enterprise . In addition, we briefly introduce the software system developed to support this three-stepped cost plan method.
基金
国家 8 6 3/CIMS主题资助项目 ( 2 0 0 1AA414 0 10 )
国家科技攻关计划资助项目 ( 2 0 0 1BA2 0 1A0 3-KHKZ0 0 0 2 )~~
关键词
离散制造企业
成本计划方法
成本控制
企业管理
intermittent product manufacturing enterprise
cost plan
cost control
enterprise management
