基于作业成本法的制造过程工序成本指标研究  

Research on Cost Index of Working Procedure in Manufacturing Process Based on Activity-Based Costing

作　　者：解德凤[1] 王慧[1] 付秀丽[1] 聂金宁[1] 

机构地区：[1]济南大学机械工程学院,山东济南250022

出　　处：《中国制造业信息化（学术版）》2011年第5期1-3,共3页

基　　金：国家自然科学基金资助项目(50975124)

摘　　要：为给制造过程质量成本控制提供有效依据,提出了基于作业成本法的工序成本指标研究方法。以某重型机床制造企业一批传动轴的加工过程为例,采用作业成本法理论,将制造过程产生的损失费用分配到各工序,制定各工序最大允许质量损失指标。结果表明,工序成本指标研究对降低制造过程质量损失率、提高产品合格率、降低质量成本具有一定的指导作用。In order to control the quality cost of manufacturing process effectively,it proposes the method of cost index of working procedure based on activity-based costing.Taking the manufacturing process of transmission shaft in heavy duty machine tools enterprise as an example,it uses activity-based costing theory to distribute the loss cost of manufacturing process among the working procedures,formulates the maximum allowable quality loss index of working procedure.The results show that working procedure cost index can play an important part in improving the qualified rate of product,reducing the mass loss and quality cost of manufacturing process.

关 键 词：作业成本法 制造过程 工序 

分 类 号：TP18[自动化与计算机技术—控制理论与控制工程] TH165[自动化与计算机技术—控制科学与工程]