基于双基标准的大型离散制造成本计划模式

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基于双基标准的大型离散制造成本计划模式

李向阳，徐晓飞，王颜新，张海龙

1.哈尔滨工业大学管理学院，黑龙江哈尔滨150001；2.哈尔滨工业大学计算机科学与工程学院，黑龙江哈尔滨150001；3.哈尔滨电机有限责任公司，黑龙江哈尔滨150040

出版日期:2002-04-15 发布日期:2002-04-25

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

LI Xiang-yang, XU Xiao-fei,WANG Yan-xin, ZHANG Hai-long

1.School of Management, Harbin Institute of Technology, Harbin150001,China; 2.School of Computer Science and Engineering,Harbin Institute of Technology, Harbin150001,China；3.Harbin Electricity Corporation, Harbin150040,China

Online:2002-04-15 Published:2002-04-25

摘要/Abstract

摘要： 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、调整实施的计划工作程序以及有关支持系统实现方案。

关键词: 大型离散制造, 成本计划模式, 零基预算标准, 工序费用标准

Abstract: 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.

Key words: large-scale intermittent manufacturing, cost plan pattern, zero-base cost standard, working operation cost standard

中图分类号:

F275.3
TH166

李向阳，徐晓飞，王颜新，张海龙. 基于双基标准的大型离散制造成本计划模式[J]. .

LI Xiang-yang, XU Xiao-fei,WANG Yan-xin, ZHANG Hai-long. Cost Plan Pattern Based on Bi-Standard for Large-Scale Intermittent Manufacturing[J]. .

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