锅炉产品油包产序固定作业成本工艺定额算法设计与应用案例  

Design and Application Case of Fixed Operation Cost Process Quota Algorithm for Boiler Product Oil Package Production Sequence

作　　者：孙宇辉[1] SUN Yuhui(Harbin Boiler Company Limited,Harbin 150046,China)

机构地区：[1]哈尔滨锅炉厂有限责任公司,黑龙江哈尔滨150046

出　　处：《锅炉制造》2024年第6期44-45,49,共3页Boiler Manufacturing

摘　　要：电站锅炉产品油漆包装生产工序固定作业成本工艺定额算法设计,通过工艺定额与财务数据结合,细分财务成本动因、作业人员出勤占比率成本动因、产品生产吨位成本动因,应用人定额与产品关联的直接作业成本吨位价格、间接其他成本吨位价格构成的阶梯式固定作业成本综合吨位的案例,实现生产工序工艺定额人工基础价格体系的建立,为全员经营模式提供数据支撑。The algorithm design for fixed operation cost process quota in the paint packaging production process of power plant boiler products is achieved by combining process quota with financial data,subdividing financial cost drivers,operator attendance ratio cost drivers,and product production tonnage cost drivers.The case of a stepped fixed operation cost comprehensive tonnage composed of direct operation cost tonnage prices and indirect other cost tonnage prices associated with human quota and products is applied to achieve the establishment of a labor basic price system for production process process quota,providing data support for the entire staff business model.

关 键 词：固定作业成本 工艺定额 成本动因 成本吨位价格 全员经营 

分 类 号：TM621[电气工程—电力系统及自动化]