Target Costing für Werkstoffe – Potenziale und Methodik

Target Costing for Materials – Potentialities and Methodology Target Costing is a standard instrument of cost management in business administration, but hardly mentioned in the economic oriented literature on material sciences. Nevertheless there are high potentialities for developers, producers, or users of materials regarding the improvement of efficiency. Therefore, this article will present these potentialities of a material oriented Target Costing. Besides, the general methodology of Target Costing will be modified to meet the specifics of materials from the perspectives of users of materials on the one hand and developers respectively producers of materials on the other.     

变动成本法与全额成本法的区别初探

美国等一些西方国家的企业在成本核算上,通常采用对内对外两套核算方法,即对内采用变动成本法,对外采用全额成本法.由于原有经济体制及人力、物力和财力等原因,我国的企业一般只采用全额成本法进行成本核算和对外报告,如何使变动成本法在市场经济体制下走进企业,为企业的成本概算,经营决策等服务,是急待解决的问题。本文从两种方法的对比分析中,找出适合我国企业应用变动成本法的条件及应用的一些具体设想.     

探索变动成本法与现行财务会计相结合的模式

变动成本法虽是西方资本主义国家的产物,但它在成本控制、短期决策、业绩评价等方面有其独特的优点。随着企业管理的不断深化,现行财务会计采用的全部成本法在某些方面已不能适应企业内部管理的需要。为了兼顾企业内部管理和国家统一规定的要求,只有将变动成本法和全部成本法合为一体,结合运用。本文试图探索一套以变动成本法为基础,同时求得全部成本法资料的成本核算模式。     

作业成本制下的成本函数结构

介绍企业生产系统的决策对象和相关成本信息的特性，给出在作业成本制下的成本函数表达式，并在此基础上分析作业成本法的应用条件。     

Sensitivity analysis in economics based test strategy planning

This article will present methods to analyze the sensitivity of test costs to the inaccuracy of the individual costing parameters. The results show that a few parameters—e.g., the gate count—need very detailed estimates, whereas the accuracy of many other parameters is insignificant in 99% of all cases. The techniques presented allow an in-depth evaluation of what is perceived as the main drawback in the use of economic modeling methods, namely, the element of risk associated with inaccuracies in the input data.     

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     

作业成本法在模具企业中应用的可行性研究

阐述了作业成本法的基本思想、操作步骤和适用条件,分析了作业成本法在模具企业应用的可行性,对模具设计与制造过程的作业划分和成本动因的确定进行了初步的探讨,得出模具企业运用作业成本法可以减少和控制模具设计制造过程中的非增值作业,降低模具的成本,最终增强模具企业在市场的核心竞争力。     

Activity-based costing in flexible manufacturing systems with a case study in a forging industry

The objective of this paper is to apply the activity-based costing (ABC) approach together with traditional costing (TC) for parts costing in flexible manufacturing systems (FMS) with the A(2) level of automation. We propose a new model for the implementation of ABC using the product cost tree concept. First, the required resources and activities for each part are recorded, and then their costs are calculated using the appropriate cost formulae. This model was applied in a forging industry. A comparison and analysis between ABC and TC was then carried out based on the computational results obtained from the case study. The results indicate that the ABC outputs are more reliable than the TC outputs, and thus the ABC approach is a more acceptable tool for parts costing in FMS.     

基于作业成本法的工作流模型性能分析研究

针对以活动网络图为基础的工作流模型,提出了一种基于作业成本法(ABC)的成本性能分析方法,探讨了成本与过程模型元素的关联以及成本动因选择中应考虑的相关性和行为效应等关键要素,着重研究了将成本动因系数相同或具有微小差别的作业动因进行合并的原则,并用数学模型对其合理性进行了严格的证明,然后在理论研究的基础上展示了部分实例在自行开发的工作流模型仿真分析工具中的运行情况,最后总结了本文所提出的分析方法相对于过去分析方法的优势,并展望了未来的可能研究方向.     

Integration of hydrogenation and dehydrogenation system for hydrogen storage and electricity generation – simulation study

The present study combines methylcyclohexane dehydrogenation and toluene hydrogenation systems to produce steam for power generation. Methylcyclohexane dehydrogenation requires heat input, which has been accomplished using heat, released from toluene hydrogenation system, and heat exchange with steam, produced from the steam generator. The integration of these systems results in the generation of 5 MW electricity, which is used to run the electrolysis unit. The overall process does not require an extra source of energy, decreasing the external utility requirement. Both the systems have been investigated against various catalysts for the selection of best catalyst, thus enhancing overall process efficiency. The study has been carried out using Aspen HYSYS v 9. Aspen Energy Analyzer v 9 has been used to do the energy analysis of the system. Overall plant costing has been carried out using Aspen Economic Analyzer v 9.