胶管成本核算模型  

Construction of a Rubber Tube Cost Accounting Model

作　　者：白蓓 任江涛 徐睿 Bai Bei;Ren Jiangtao;Xu Rui(Shaanxi Heavy Duty Automobile Co.,Ltd,Shaanxi Xi’an 710200)

机构地区：[1]陕西重型汽车有限公司,陕西西安710200

出　　处：《汽车实用技术》2020年第20期242-243,246,共3页Automobile Applied Technology

摘　　要：产品开发过程中经常面临成本管控问题,如何科学、准确、快速核算设计方案的成本非常重要,文章以橡胶软管的成本组成分析为基础,结合胶管的生产工艺过程,构建一种由材料成本、制造成本及与生产相关的其它费用组成的胶管成本模型,以该模型核算胶管的设计方案,为方案选择、设计变更、成本管控提供数据依据,提高成本管控能力。It’s very important to calculate the cost of design schemes scientifically,accurately and quickly in the product development process.In this paper,with the production of rubber hoses,we built a cost model including the material cost,manufacturing cost and other related costs.Through the model,rubber hoses design were checked,and then improved the cost control ability by providing data basis for schemes selection,design changes and cost control.

关 键 词：胶管 核算模型 成本管控 

分 类 号：F275.3[经济管理—企业管理]