制造执行系统中成本管理控制  

Cost management and control system in MES

作　　者：孙彦广[1] 刘晓强[1] 顾佳晨[1] 张强[1] 

机构地区：[1]冶金自动化研究设计院,北京100071

出　　处：《冶金自动化》2004年第3期18-21,共4页Metallurgical Industry Automation

摘　　要：从MES成本管理控制角度,分析了按经济用途的成本分类和按成本性态的成本分类;讨论了基于作业的成本管理控制方法的原理、优点,给出了作业成本计算过程和MES成本管理控制系统的主要功能。最后,讨论了与成本管理控制实施相关的成本信息的质量特征、变动成本法的特点、多种成本控制方法选择问题。From the viewpoint of MES cost management and control, different cost kinds are listed according to both economic uses and cost properties. The principle and advantages of ABC(Activity based Costing) method are discussed and the process of ABC are introduced.Main functions of MES cost management and control system are presented.As to the realization of cost management and control system, some notes are discussed such as the quality properties of cost information, properties of variable cost method, and the selection among various cost control methods.

关 键 词：制造执行系统 MES 成本管理 成本控制 ABC法 

分 类 号：TP399[自动化与计算机技术—计算机应用技术]