基于BOM的目标成本决策系统设计与实现  

Design and Realization of BOM Based on Targeted Costdecision System

作　　者：张琦[1] 喻宪生[2] 

机构地区：[1]西安理工大学,陕西西安710048 [2]西安邮电学院,陕西西安710065

出　　处：《现代电子技术》2003年第1期70-72,共3页Modern Electronics Technique

摘　　要：目标成本是企业成本控制的奋斗目标 ,将成本控制在预定的目标之内 ,是提高企业竞争能力的重要环节。目标成本的制定是在综合考虑到未来一定时间内的有关产品的品种、数量、价格、税金、利润等诸多因素从而确定的成本水平 ,既可用于原有产品的生产、改造 ,也可应用于新开发产品的设计、试制。本系统是在物料清单的基础上 ,进行目标成本的分解 ,将改进后的成本与目标成本进行比较 ,找出差异进行反馈 ,以便分析挖潜 。Targeted cost is the goal of cost control of the enterprise, it is the essential step for increasing the enterprise′s competitiveness to control the cost within the predicted target Targeted cost is the cost level based on comprehensively considering quality, quantity, price, tax, profits of the products in certain future period of time, it not only can be used in manufacture and improvement of previous products, but also can be used in design and trailmanufacture of the new products The system disassembly targeted cost based on bill of material and compare the cost and targeted cost after improvement of the products has being made, and find out the differentiate and feed back the information to corresponding people so that one can analyzing it, finally one can take corresponding action to reduce the cost

关 键 词：BOM 目标成本 决策系统 物料清单 模型构造 

分 类 号：C934[经济管理—管理学]