一种锻件的成本模型构建

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英文篇名：Construction of a cost model for forgings 作者：李蒙 ; 田雪毅 ; 康栋 ; 刘伊斯 英文作者：Li Meng;Tian Xueyi;Kang Dong;Liu Yisi;Shaanxi Automobile Group Co., Ltd.Technical Center;Shaanxi Heavy Duty Automobile Co., Ltd.;Shaanxi Automobile Group Commercial Vehicle Co., Ltd.; 关键词：锻件 ; 成本模型 ; 成本管控 英文关键词：Forgings;;Cost Model;;Cost control 中文刊名：SXQC 英文刊名：Automobile Applied Technology 机构：陕西汽车控股集团有限公司技术中心;陕西重型汽车有限公司;陕汽集团商用车有限公司; 出版日期：2019-05-30 出版单位：汽车实用技术 年：2019 期：No.289 语种：中文; 页：SXQC201910041 页数：3 CN：10 ISSN：61-1394/TH 分类号：124-126

摘要

在产品开发过程中往往面临成本管控的问题,因此需建立成本核算模型对方案的成本进行核算,文章以锻件的成本组成分析为基础并结合锻造的工艺过程,构建一种由原料成本、锻造过程成本和工模成本及与成本相关的各项费用组成的锻件成本模型,采用该成本模型能在锻件的设计阶段对设计方案进行成本核算,为锻件开发的方案选择,锻件的设计更改,产品成本的控制提供依据,同时成本模型的建立提高成本核算的科学准确性,提高产品成本管控能力。
        In the process of product development, we often face the problem of cost control, so we need to establish a cost accounting model to calculate the cost of the scheme. Based on the analysis of the cost composition of forgings and combined with the forging process, this paper constructs a forging cost model consisting of raw material cost, forging process cost, die cost and cost-related costs. The cost model can be used to calculate the cost of the scheme. In the design stage of forgings, the cost accounting of design schemes is carried out to provide the basis for the selection of forgings development schemes, the design changes of forgings and the cost control of products. At the same time, the cost model is established to improve the scientific accuracy of cost accounting and the ability of product cost control.

引文

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