基于消耗链的钢铁作业成本控制方法

针对目前钢铁企业成本分配和控制中资源消耗的归集和分配难于反映实际作业过程,以及成本控制预算不准确等问题,提出了基于消耗链的钢铁作业成本控制方法。面向产品制造过程建立了钢铁作业消耗链模型,研究了基于消耗链模型的多重资源成本分配方法和作业成本控制计划方法,并结合某钢铁集团企业作业成本发生的实际过程进行了应用验证研究和实例分析。     

基于作业成本法的飞机产品成本估算研究

为了获取准确的成本估算信息,针对飞机制造的复杂性和数据信息共享的即时性等特点,对目前产品制造费用按工时比例分摊到产品的估算不准确的缺陷,依据作业成本法的思想,建立以BOM为主线的成本估算模型,并给出从直接发生的活动对成本进行归集,依照活动的目标进行分配,成本BOM逐层卷积估算产品成本的方法.最后,利用J2EE技术进行系统实现,并给出一个应用实例.     

应用需求驱动的多层作业成本模型设计制造业成本管理系统

首先介绍了作业成本法的基本概念和应用情况，随后描述和分析 了需求驱动的多层次作业成本模型，并探讨了以作业成本法为基础对企业制造成本进行优化的方法，同时详细 介绍了基于此模型设计和开发的某铸造厂作业成本管理系统的具体功能和系统架构。     

基于作业质量成本的质量改进决策模型研究

根据质量改进的经济特性，提出了应用质量成本可以为质量改进决策提供有效依据的观点，论证了传统的质量成本分析具有狭隘且针对性不强的缺点。基于过程的思想，综合考察产品的实现过程，提出了“基于作业的质量活动链”的概念，并在此基础上建立了作业质量成本管理体系。论述了各项活动发生的质量成本是相互影响的，要从全局的角度系统地对质量成本进行分析。研究了一种基于作业质量成本的，主要由质量成本数据库、质量改进决策支持系统、预测系统组成的质量改进决策模型，为基于作业质量成本分析的质量目标优化、质量改进方案设计提供了方法。     

基于成本项目的钢铁作业成本管理模型研究

为提高钢铁集团的竞争力和精益化生产管理,提出了基于成本项目的作业成本模型.该模型首先根据钢铁企业的组织机构和工艺特点建立作业中心,并针对分厂所属的作业中心设置为独立核算单元.成本模型通过集成财务系统和物资系统等子系统,并根据成本项目建立的映射关系匹配转账凭证和物资出库等数据来获得资源.然后依据资源动因把资源归集到作业中心,并按作业动因把作业中心的成本归集到成本对象中.最后,采用基于Java 2平台企业版的浏览器/服务器四层体系结构,设计和开发了原型系统.该原型系统通过在某钢铁集团的实际应用,证明了模型的可行性和有效性.     

基于时间成本的集成点识别方法

为识别业务过程中的集成点,并确定其优先级,将集成点分为活动集成点、过程集成点和数据集成点3类,针对活动集成点和过程集成点,提出了一种基于时间成本的集成点识别方法.该方法在借鉴基于活动的成本计算方法的基础上,将数据源数量和数据量定义为时间成本动因,计算各个活动的时间成本,将活动的信息准备时间成本作为识别集成点,并确定其优先级的指标.为了直观地表示活动的时间成本,应用时间价值链模型建立业务过程的活动时间成本模型,该方法可定量化地识别集成点及其优先级,实践证明是一种有效的识别方法.     

钢铁企业ERP应用与财务成本管理

为满足在ERP环境下对钢铁企业财务成本管理模式提出的新要求,在ERP平台基础上,提出了构建钢铁企业供应链ABC管理模型的基本思路,介绍了模型的作业分析、标准作业成本控制、作业成本责任控制和作业成本评价4大构成体系,探讨了建立各体系的依据、模型应用的意义和应用过程中应该注意的问题.     

LCC管理在智能变电站二次设备中的应用

介绍了寿命周期成本（LCC）管理的理论,并提出了LCC管理的计算模型及其应用于智能变电站二次设备中的合理建议,最后给出了LCC管理的应用案例。     

基于作业成本法的轮胎模具企业成本控制研究

根据现代模具制造的特征,分析了ABC法在模具企业内实施的可行性、必要性。结合模具制造过程。基于ABC法设置作业及作业中心,归集作业消耗的资源费用,确定成本动因、计算成本动因率,分配成本到各个相应作业,进而计算出产品成本,从而得到更为准确的产品成本,实现成本控制。     

基于作业成本法的轮胎模具企业成本控制研究

根据现代模具制造的特征,分析了ABC法在模具企业内实施的可行性、必要性.结合模具制造过程,基于ABC法设置作业及作业中心,归集作业消耗的资源费用,确定成本动因、计算成本动因率,分配成本到各个相应作业,进而计算出产品成本,从而得到更为准确的产品成本,实现成本控制.     

Determination of the flow stress and thermal properties of ceramic powder feedstock in ceramic injection molding

To simulate numerically the material behavior of a ceramic powder feedstock that consist of a two-phase mixture of zirconia powder and polymer binder, a material model is needed that incorporates the change in volume fraction and temperature dependency of viscosity. Heat transfer occurs between the feedstock and the mold during ceramic injection molding (CIM). The feedstock is heavily influenced by thermal properties such as thermal conductivity and specific heat. In this study, three models are proposed to explain the material and thermal properties: a rigid-plastic flow stress model that is dependent on volume fraction and viscosity, a thermal conductivity model, and a specific heat model as a function of temperature. The material parameters in each model are obtained by using the optimization method. Error functions are defined as the differences between the experimental measurements and numerical simulation results. The parameters are determined by minimizing the error functions. The confirmation simulation for each model is conducted by applying cases that are not directly used in the optimization. The results of the confirmation simulation tend to follow the experimental results well, with correlation coefficients exceeding 0.92. The numerical simulation of the CIM process with the determined parameters is compared with the flow behavior of an actual CIM process. Simulation results, such as flow pattern and direction, are in good agreement with the measured feedstock behavior. Therefore, the method for determining the material parameters of the proposed models is feasible.     

Manufacturing Cost Modeling for Product Design

The process of product design is driven toward achieving design specifications while meeting cost targets. Designers typically have models and tools to aid in functional and performance analysis of the design but few tools and little quantitative information to aid in cost analysis. Estimates of the cost of manufacture often are made through a cost multiplier based on material cost. Manufacturing supplies guidelines to aid in design, but these guidelines often lack the detail needed to make sound design decisions.A need was identified for a quantitative way for modeling manufacturing costs at Motorola. After benchmarking cost modeling efforts around the company, an activity-based costing method was developed to model manufacturing cycle time and cost. Models for 12 key manufacturing steps were developed. The factory operating costs are broken down by time, and cost is allocated to each product according to the processing it requires. The process models were combined into a system-level model, capturing subtle yet realistic operational detail.The framework was implemented in a software program to aid designers in calculating manufacturing costs from limited design information. Since the information tool provides an estimate of manufacturing costs at the design prototype stage, the development engineer can identify and eliminate expensive components and reduce the need for costly manufacturing processing. Using this methodology to make quantitative trade-offs between material and manufacturing costs, significant savings in overall product costs are achieved.     

A unified approach towards CIM justification

Justification of Computer Integrated Manufacturing (CIM) or Advanced Manufacturing Technologies (AMTs) lacks a proper methodology. This has been a big drawback for manufacturing managers in justifying investment in and implementation of CIM/AMTs. To overcome this dilemma, an effective multiple-attribute decision methodology with sufficient guidance is proposed. This methodology is incorporated in a Decision Support System (DSS). The DSS developed in this research has been named the Decision Support System for CIM (DSSCIM). This DSSCIM consists of the following modules: an analytic hierarchy process for the consideration of multiple attributes which are inherent in CIM/AMT investment analysis; a weighted scoring module; quantification of costs and benefits by assigning weights to intangibles and indirect attributes; cost-impact analysis to investigate the effect of investment; a matrix module to investigate synergy among technologies and an optimisation module. The DSSCIM will enable the decision maker to analyse various scenarios at different levels of input. By utilising this DSSCIM it is expected that managers will gain sufficient confidence for the justification of CIM/AMTs.     

Direct value added and economic weight factors in economic analysis of CIM

Throughout manufacturing history, management has searched for tools to help it set product prices accurately. Traditionally, manufacturing managers have analysed efficiency by cost makeup with the basic elements: materials, labour, overheads. Overhead costs are allocated to units of production based on a theorical correlation with labour costs. With automation, direct labour has come to be only 1 to 20% of the total manufactured costs of products. The CIM infrastructure must incorporate a wide range of management facilities. It is now time to focus on an integrative approach which embraces design, planning, process and product costing. With the direct value approach we describe a concept which gives pertinent information to adapt strategy speedily for a better profitability. In addition an economic weighting coefficient for the analysis of job contribution in the creation of added value, it is possible to control product pricing. In this way, economic information can be an element of the product and process database and thus build up an operational decision support system by means of sharing common information.     

经营过程重构的时间、质量和成本折衷模型

企业要成功地实施经营过程重构需要有定量的方法作指导，才能对重构的效果有一个清醒的认识，但目前还没有一个完善的时间，质量和成本折衷考虑模型作为重构及优化依据。本文基于阶梯形CIM体系结构所给出的企业模型框架，进一步阐述了经营过程重构的概念。通过引入相应于不同质量等级的单位时间成本的概念，建立了时间，质量和成本折衷考虑的多目标线性规划模型。根据本文所提出的模型进行重构及优化，有助于避免经营过程重构的盲目性和无目的性，支持经营过程的持续改进，从而可有效地减少经营过程重构的投资风险。     

基于区间分析的成本估算策略和方法研究

采用区间分析原理，建立与结构设计过程并行的成本估算区间模型，合理地表达了产品设计各阶段的成本及其不确定性误差，提出了提高估算精度的策略和方法，并以液压挖掘机设计为实例加以验证。     

Reduction in the development lead times of complex investment castings by the application of CIM technology

The development costs associated with complex investment casting processes for components, such as turbine blades, are large due to long lead times. A CIM system is described which has been developed, in collaboration with Rolls-Royce, to substantially reduce lead times in the development of precision cast turbine blades.     

Mechanistic cutting force model parameters evaluation in milling taking cutter radial runout into account

The simulation of the cutting process becomes a key aspect on production optimization. The search for optimal cutting parameters by simulation can be a very effective way of reducing the tuning time of the process and can demonstrate potential cost reduction. As the simulation of the microscopic behavior of the cut is still difficult to perform, most of the prediction techniques are based on mechanistic models of the cutting forces, whose parameters are deduced from experimental tests. The runout of the tool can be a parasite effect that lowers the precision of the identification of the cutting forces parameters. This paper shows the improvement of an identification algorithm given by the modeling of radial runout effect on the undeformed chip thickness. Two different models of cutter runout have been used and tested on experimental measurement performed on a static dynamometer. The adequacy between simulation and experiment is good and allows reliable prediction of cutting forces for different cutting conditions.     

Determining quality risk for correlated bivariate normal characteristics

Most multivariate process capability indices proposed by other researchers provide quality measure in losses due to variability and being off-target. Some suggested loss function models that estimate losses due to rejection and quality costs but failed to consider the correlation between the multivariate quality characteristics. In this paper, we propose a novel new approach for estimating the total expected quality cost that provides quality cost measure not only in losses due to variability and being off-target but also losses due to rejection. The proposed model also estimates the quality costs for correlated quality characteristics with nominal specifications and provides the estimated costs due to individual characteristics; it helps to identify those process quality characteristics which have high variation when compared with their specification spread. The model will also improve the estimate of the rejection cost suggested by earlier researchers as it identifies the reject region as the region outside of the modified tolerance region. We present four different correlated bivariate normal process scenarios where the proposed method can be applicable and demonstrate that our approach provides a robust tool in estimating the risk of the product being rejected and performs as well as existing methods in estimating the total quality cost.     

Evaluation of CIM technologies in Saudi industries using AHP

Successful implementation of computer integrated manufacturing (CIM) technologies offers manufacturing organizations numerous benefits (both tangible and intangible). The evaluation and selection process of these technologies is a very complex task due to the many parameters involved that should be taken into consideration during the selection process. In this research, a number of Saudi industries were surveyed to evaluate their current CIM technologies. Future plans regarding the implementation of such technologies are also investigated. This research also presents a decision support system (DSS) for the evolution and selection of CIM technologies, taking into consideration the requirements of manufacturing industries. This is done to ensure that the selected technologies comply with the objectives of these companies. Depending on the emerged results, a multi-attribute decision-making approach (analytical hierarchy process - AHP) is used. A computerized tool CIMAHP (selection of CIM technologies using AHP) is developed to simplify the application of the suggested DSS. Developed tools are tested and demonstrated using a real case study.