摘要
采购成本控制是集团公司成本控制的关键环节,无论是通用设备还是各类专用设备,在日常备件采购中,机械加工件范畴的占较大比重,且该类备件由于加工工时等数据不好获取,使得成本核算和控制的难度很大。本文基于UG绘图软件强大的三维建模及加工仿真功能,介绍了获取机械加工件的重量和加工工时数据的实例和方法,结合集团公司采购管理办法提出了机械加工件成本控制方法,达到解决采购成本控制难的问题。
Procurement cost control is the key link of group corporation cost control.Whether it is general equipment or various special equipment,machined components have larger portion in daily purchases of spare parts.It’s hard to account and control cost because of lacking man-hour.This paper introduces the methods of obtaining the data of machined parts weight and man-hour based on the function of 3D modeling and machining simulation of UG.This paper provides a method of machined parts purchases cost control to solve the problems according to the procurement management measures.
作者
张扬
ZHANG Yang(Tongling Nonferrous Metals Group Co.,Ltd.,Tongling,Anhui 244000)
出处
《世界有色金属》
2022年第22期175-178,共4页
World Nonferrous Metals
关键词
UG绘图软件
成本控制
加工件
The software of UG
purchases cost control
Machined part