现代成本管理理念在模具制造成本核算和控制中的应用

在链条生产中,模具是其主要工装,模具用量大,故降低模具制造成本是降低链条生产成本的重要途径。现代成本费用管理在概念和观念上,与传统成本费用管理有所区别。现代成本管理是为实现企业各级管理者的成本责任,提高管理者的成本意识,制定和落实成本目标,并通过一系列活动提高成本效率的管理工作。模具制造车间通过引入现代成本管理方法,结合车间实际,开展成本管理工作,取得显著效果。以模具制造车间成本管理中的实例,进行了举例分析。     

2007年有色金属行业信息化年会

如何加快企业信息化进程，提高企业核心竞争力？如何在市场化程度不断深化及竞争日趋激烈的环境中，保持企业快速成长？使您的企业灵活应变？如何采用先进的管理模式和方法进行管理升级，提高企业运营效率和盈利能力？适时引入企业资源管理系统（ERP），全面整合企业销售，采购、生产、成本、库存、财务、人才等资源，从而达到提高效益及竞争力的目的，已成为企业管理升级的焦点。     

运用ERP信息管理系统有效实施成本管理的路径分析及对策研究

运用ERP对企业进行信息化管理是企业顺应现代管理潮流,走向市场化的必然趋势,也是由传统管理向信息化管理转型的必然选择,更是企业提升网络经营能力和市场竞争力的必然要求。文章从运用ERP信息管理系统实施成本管理的意义、特征,ERP环境下成本管理的优越性以及成本计算路径等方面进行了论述,提出了在ERP环境下有效实施成本管理的对策。     

强化成本管理 提高经济效益

简要介绍了成本管理的意义、分析了唐山钢铁公司成本管理现状、提出了强化成本管理的具体措施。只有坚持以成本管理为核心,以提高经济效益为目标,持续打造成本优势,才能快速提升技术经济指标,提高企业的市场竞争力。     

浅谈企业成本管理

成本和费用的管理是企业财务管理的核心内容，它对于加强生产经营管理，降低成本、费用，提高经济效益，提供制订产品价格的资料，增强企业产品在国内市场和国际市场的竞争力，都具有重要作用。企业应当作好成本、费用管理有关的各项基础工作，包括建立、健全原始记录，实行定额管理，严格计量验收和物资收发领退等制度，加强对成本、费用的管理。     

铸造生产的流程管理

0．序言 在分工概念下的组织形态、企业组织结构如同金字塔。20世纪50年代以前，市场竞争不激烈，组织分层负责的管理形式尚能应付有余。20世纪90年代以后，由于市场竞争的日趋激烈，企业处于以顾客（Customer）、竞争（Competition）和变化（Change）简称为“3C”为主要特征的新格局中，这种组织形态已经不能应付市场瞬息万变的要求。企业需要以顾客为导向、     

推行基础作业 提升设备生产效率

随着中国制造业的竞争日趋激烈，Q（质量）、C（成本）、D（交付期）综合水平高低决定了企业的市场竞争力，同时决定了企业的发展前景。东风锻造公司是1969年建设的国营老企业，很多主力锻压设备服役期基本都在10年以上．个别甚至超过30年，生产线组成设备的有形磨损和老化越来越严重，面对这样的复杂情况，如何降低生产线．尤其是关键...     

中国模具工业协会技术委员会关于组织模具国家级新产品专家评审推荐工作的通知

各地方模协、各模具制造企业： 国家为了支持企业和科研单位加速新产品开发和产业化，促进企业技术创新，提高产品的市场竞争力，中央财政决定对国家级重点新产品予以适当财政专项补贴。为了帮助模具行业企业获得适当的财政补贴，促进行业技术进步，提高国际市场竞争力，在企业完全自愿的前提下，中国模具工业协会要求中国模协技术委员会组成专家组进行模具国家级新产品的评审推荐工作。对符合条件的先进模具提出推荐意见，再由送审单位按财工字（1996）354号文和国科发计字（1997）503号文的要求和规定程序向省市科技厅（局）、国家科技部申报。     

加强采购成本管理，控制供应风险

在企业经营管理工作中，成本管理是企业发展潜能的体现，而采购成本是衡量企业物资供应工作质量的重量级指标，是构成企业产品成本、销售价格高低的重要因素。它往往决定着企业的市场竞争力，为此，降低成本是现代企业经营管理者永恒的课题。下面结合本单位实际，浅谈自己的一点认识，供大家参考。     

矿山企业降低成本的主要途径

在市场经济体制下，企业之间的竞争越来越激烈，在保证产品质量的前提下，产品的综合成本越合理、越低，产品的竞争力就越强，产品的兴盛期就会相对增长，从而使企业得到壮大和发展，因此，产品的成本管理是企业兴衰一个非常重要的环节。     

Development of transfer type variable lamination manufacturing (VLM- ) process

RP technologies have been widely used to reduce the lead-time and development cost of new products. However, most of the developed RP technologies have disadvantageous characteristics, due to their working principle: a large building time, a stair-stepped surface of a part and additional post-processing. In addition, it requires a high cost to install, operate and maintain the RP apparatus.The objective of this paper is to propose a new rapid prototyping system, transfer type variable lamination manufacturing process using expandable polystyrene foam (VLM- ), to overcome the disadvantages. VLM- has various technical novelties such as a thick layer with thickness of less than 4 mm, a sloped surface with the first order approximation between the top and bottom surfaces of each layer, a stacking method using the pilot pin and building board, a concept of unit shape layer (USL), and a synchronized four-axis hotwire cutter with linear heat source and a parallelogram mechanism.In this paper, the characteristics and the key features of VLM- are discussed. In order to investigate the applicability of the new RP process, various prototypes, such as an extruded shape, son-o-kong shape, a world-cup logo, and a human head shape, are manufactured by the prototype of the VLM- apparatus. All shapes are manufactured within one hour. In addition, the efficiency of the new RP process is examined by comparing the world-cup logo shape and the human head shape with those of Laminated Object Manufacturing (LOM) from the viewpoint of geometrical conformity, total building time, building cost, and dimensional accuracy.     

Development of transfer type variable lamination manufacturing (VLM-st) process

RP technologies have been widely used to reduce the lead-time and development cost of new products. However, most of the developed RP technologies have disadvantageous characteristics, due to their working principle: a large building time, a stair-stepped surface of a part and additional post-processing. In addition, it requires a high cost to install, operate and maintain the RP apparatus.The objective of this paper is to propose a new rapid prototyping system, transfer type variable lamination manufacturing process using expandable polystyrene foam (VLM-st), to overcome the disadvantages. VLM-st has various technical novelties such as a thick layer with thickness of less than 4 mm, a sloped surface with the first order approximation between the top and bottom surfaces of each layer, a stacking method using the pilot pin and building board, a concept of unit shape layer (USL), and a synchronized four-axis hotwire cutter with linear heat source and a parallelogram mechanism.In this paper, the characteristics and the key features of VLM-st are discussed. In order to investigate the applicability of the new RP process, various prototypes, such as an extruded shape, son-o-kong shape, a world-cup logo, and a human head shape, are manufactured by the prototype of the VLM-st apparatus. All shapes are manufactured within one hour. In addition, the efficiency of the new RP process is examined by comparing the world-cup logo shape and the human head shape with those of Laminated Object Manufacturing (LOM) from the viewpoint of geometrical conformity, total building time, building cost, and dimensional accuracy.     

Automatic fabrication for bridged laminated object manufacturing (LOM) process

Laminated object manufacturing (LOM) is one of the most popular rapid prototyping (RP) techniques in terms of speed and cost effectiveness. Despite the advantages of the LOM process, some problems are yet to be overcome. One of the major difficulties encountered in the current LOM practice is the metallic part cannot be fabricated. Focusing on the drawback inhered in LOM, a new Bridge-LOM process and its associated building algorithm are proposed in this paper. The process starts with the construction of the bridge structures to link a stack of 2D geometry contours to the outer frame based on the proposed bridge building algorithm. Afterwards, laser is directed to cut along the contours, and then the upper pressing head is pushed down and the layers are bonded. Spraying adhesive on the top of bonded layers follows this. The procedures of cutting, bonding and adhesive spraying are repeated until the complete part is produced. The proposed Bridge-LOM process has overcome two problems, support and position. Regarding the function of position, in order to ensure the proper bonding treatment, as well as holding a precise position between layers, the processes from cutting to bonding in the process should maintain the same X–Y position. Therefore, worries of not having a fixed positioning would then be eliminated. Regarding the function of support, bridge has taken the place of the supporting function of waste material in the current LOM process. The metallic part can be built directly based on the efficiency of on-line waste material removal in the process. From the experiments, it is verified that the proposed Bridge-LOM process and its associated building algorithm not only save laser-cutting time, the time on waste material removal is also reduced significantly. Furthermore, the metallic part and mold can be fabricated and their performances are investigated.     

Gas flow effects on selective laser melting (SLM) manufacturing performance

This study has been designed to investigate the effect of inert gas flow within the selective laser melting (SLM) process and the effects induced by this gas flow on the reproducibility of the key attributes (porosity and compression strength) created in the construction of porous titanium components. The work quantifies the characteristics of the manufactured parts and relates results of these characteristics to a predicted gas flow in the build chamber. The results were used to produce design iterations of the gas management system to improve the gas flow distribution in the chamber of a MTT ReaLizer SLM250 machine. Further experiments were then carried out to generate statistical data sets to correlate the flow field quantifying the affect of the redesign on the key measured attributes. Results showed that both the value and the standard deviation of the measured attributes were significantly affected by the improved gas flow, with porosity reducing by 1.7% and the standard deviation of compression strength improving from 12 MPa to 5 MPa. The design modifications have been incorporated into a new machine design to enable the production of porous components of closer control and greater reproducibility.     

维修手记(一)——NC800柔性制造单元

俄罗斯产NC800柔性制造单元,采用日本FANUC-0MC数控系统,X、Y、Z三轴联动,交流伺服主轴。链式刀库可安装100把刀具,一个装卸台,一个旋转台站上有6个交换台板,一个B回转工作台(分度转台,每3度等分)。刀库、旋转台站、B台伺服电机的旋转采用PLC控制,融合了计算机技术、电气、机械、液压、气动系统,机械结构复杂,维修难度比较大。为了便于维修,对该机床的电机、电器元件数量作了统计,具体数目如下:a.交流进给伺服电机:6台;b.交流主轴伺服电机:1台;c.普通交流电机:11台;d.机械式限位开关:16只;e.感应式接近开关:46只;f.直流继电器(DC 24…     

维修手记 (二)——NC800柔性制造单元

(续二)3·5 NC800出现1103号报警:Tool chain don't allowrun故障现象:1103号报警信息表示为:刀库的刀链不允许转动。刀链不能转动,机械手就无法进行自动换刀。分析及处理过程:首先查阅梯形图可知,“刀链松”检测接近开关062-S2(x1003·0,松开)没有信号输入,使刀链转动的必要条     

知识经济时代材料加工(焊接)和先进制造技术的地位与发展(2)

4 .2 .1.1　电子束焊接真空电子束焊接是一种高效、高质量、无污染的焊接方法 ,主要用于不锈钢、钛、锆和其它易氧化的金属。目前已转向普通钢的民用产品 ,应用较多的有飞机起落架、发动机机座、转子座环 ,核电工业中的各种管接口、热交换器 ,汽车的齿轮组合体、传动箱体 ,锅炉汽包等。据统计全世界拥有电子束焊机 4 0 0 0多台 ,其中美国占 1/ 3,法国 5 0 0多台 ,原苏联 5 0 0台 ,日本 2 0 0台 ,德国 2 0 0台 ,英国 15 0台 ,中国 10 0台左右。真空电子束焊接由于真空室所限 ,故只适用于小件 ,但乌克兰曾用 11ｍ× 8ｍ× 7ｍ的超大真空室焊接…     

嵌入式Linux与现代模具加工数控设备(一)

随着Linux技术的飞速发展，本文在分析当前我国模具加工设备数控系统的研究动态之后，结合我国数控产业的实际情况，分析和构建了基于Linux的新一代开放式数控系统的体系结构，介绍了此系统中的软/硬件结构，并就其中的关键性技术问题进行了探讨和分析。     

嵌入式Linux与现代模具数控加工技术(二)

在分析和讨论了嵌入式Linux技术在模具数控设备中的应用及其系统结构后，具体介绍了如何应用此技术，并进行系统的集成直到完成最后的产品。从嵌入式Linux内核的裁减、实时性模块的开发、图形用户界面的开发到设备驱动程序的编写，最后还就基于Linux技术的网络化制造技术进行了一定的研究。嵌入式Linux技术是各种模具加工数控设备中系统平台的一种较好的选择。