基于投入产出模型的制造成本计算系统研究

为了在计算机集成制造系统中更好地集成作业成本法,在广义资源的定义下,借鉴列昂惕夫投入产出分析法,构造了实物型投入产出模型,以描述制造过程中资源消耗与获取的因果关系,进而将其转化为具有相同直接消耗系数矩阵的价值型投入产出模型,实现了细致的作业成本计算.介绍了上述模型在关系数据库中的逻辑结构和在计算机集成制造系统环境下进行成本计算的方法.通过某大型机械加工车间的一个实际应用案例,验证了该方法的可行性与有效性.

Manufacturing costing system based on input-output model

For better integration of Activity-Based Costing(ABC) in Computer Integrated Manufacturing Systems(CIMS),a physical input-output model based on presenting Leontief input-output analysis to describe the relationship between resource consumption and acquisition in manufacturing processes in the circumstances of the definition of generalized resource.Then,the physical model was transformed to a financial one with the same direct input coefficient matrix and the financial model could be used to get detailed ABC.A logic structure of the models in relational database was given and a costing method in CIMS was proposed.A case study in a large mechanical processing workshop was provided to reveal the feasibility and validity of the new approach.