| CITP中基于ABC原理的能源成本管理方法研究 |
| |
| 引用本文： | 汪永超,刘勇,殷国富,陈珂. CITP中基于ABC原理的能源成本管理方法研究[J]. 工业工程与管理, 2005, 0(2) |
| |
| 作者姓名： | 汪永超 刘勇 殷国富 陈珂 |
| |
| 作者单位： | 四川大学制造科学与工程学院 四川成都610065(汪永超，殷国富)，四川大学分析测试中心 四川成都610065(刘勇)，四川大学制造科学与工程学院 四川成都610065(陈珂) |
| |
| 基金项目： | 四川大学青年基金资助项目(200302) |
| |
| 摘 要： | 在分析CITP环境下现代能源成本管理需求基础上,提出了基于ABC原理的流程企业能源成本管理要求与原理,并基于ABC原理应用需要和数字化实现角度,对企业能源结构体系建立及约束关系、流程企业的工艺特性等基础问题进行深入探讨。最后还探析了CITP环境下能源成本管理中的作业/考核控制点划分原则和深化处理问题。
|
| 关 键 词： | CITP ABC原理 能源成本管理 |
Research on the Method of Energy Costs Management in CITP Based on Activity-Based Costing Theory |
| |
| WANG Yong-chao. Research on the Method of Energy Costs Management in CITP Based on Activity-Based Costing Theory[J]. Industrial Engineering and Management, 2005, 0(2) |
| |
| Authors: | WANG Yong-chao |
| |
| Affiliation: | WANG Yong-chao~ |
| |
| Abstract: | On the basis of analyzing the requirements of energy costs management in the computer integrated process system (CITP) environment, the demands and theories of energy costs management in process factory are proposed. From the point of Activity-Based Costing (ABC) Theory and digitalization, the basic problems such as building structure of measuring energy consumption and the technological features of process industry are discussed deeply. Furthermore, the principles to conform the activity of ABC are put forward and analyzed systemically. |
| |
| Keywords: | computer integrated process system activity-based costing theory energy costs management |
| 本文献已被 CNKI 等数据库收录！ |
