面向供应链的专用车制造企业成本管理研究与应用
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摘要
制造业是经济发展的支柱产业。随着专用车及其零部件的相关市场快速变化,专用车企业及其供应链物流企业对成本管理方法提出了一系列的新要求。为了适应这一要求,本文提出了面向供应链的专用车制造企业成本管理模型,并对其中的若干关键技术进行了研究和应用。
(1)以专用车制造企业为研究背景,研究了它及其供应链的成本构成和体系结构,从作业链分析以及评价两个方面对专用车制造企业的作业链进行研究,目的是提高企业的作业效率。
(2)针对专用车及其供应链企业的特点,本文首先提出了面向供应链的专用车制造企业成本核算/控制的S-CA/C、NS-CA/C和F-CA/C三种模型及其相应的NS-CA/C、F-CA/C算法,这些使成本核算及控制模型中的成本沿着正确路径分配；其次研究了共享库存和不共享库存情况下面向供应链的专用车企业成本CA/C模型,提出了其关键问题和解决方法,研究了基于广义S-CA/C模型的面向供应链的专用车制造企业成本系统信息可视化方法：再其次提出了一个关于成本控制的数据生成方法；最后给出一个专用车供应链企业的成本核算实例。
(3)根据信息共享相关理论,提出了基于专用车制造企业S-CA/C模型的的信息共享方法,该信息共享方法的工艺信息来源于DF(数字车间系统),财务信息来源于ERP；其次开发了一个面向角色的专用车制造企业成本信息共享模块。该共享方法为成本核算／控制的实现奠定了数据基础。
(4)以专用车制造企业及其供应链的成本差异为决策目标,在S-CA/C模型的基础上,研究了专用车制造企业的成本决策数据模型、生成算法及相关规则；其次研究了专用车制造企业及其供应链企业的成本决策应用过程。
(5)研究了专用车产品特征、工艺和成本特征间的映射关系,为订单的快速报价提供依据。通过产品特征匹配模拟订单生产过程得到动态工艺数据,这些动态工艺数据构成了产品的各作业中心的作业动因量,通过这些作业动因量可建立估算模型。
(6)开发了专用车制造企业及其供应链成本管理信息系统原型及其功能模块,该系统可实现一个面向供应链的专用车制造企业S-CA/C过程。
本文提出面向供应链的专用车制造企业成本理论体系和相关方法,对专用车制造企业及其供应链的成本核算／控制、成本决策、成本估算的实现等具有一定的指导作用,对其它制造行业的成本管理也有一定的借鉴意义。
Manufacturing is the pillar industry of economic development. With the related market of specialized automobile and its parts change quickly, The specialized automobile manufacturing enterprise and its supply chain or logistics enterprise also put forward a series of new and higher requirements on cost management methods. In order to adapt to this request, This article puts forward the cost management model on specialized automobile manufacturing enterprise oriented to its supply chain, some key technologies of which are studied and applied.
(1) The specialized automobile manufacturing enterprise as the research background, This paper studies cost constitute and system structure of it and its supply chain. From the two angles of activities chain analysis and evaluating, this paper studies the activities chain management of the enterprise, in order to improve activity efficiency of enterprise.
(2) According to the characteristics of the specialized automobile and its supply chain enterprise, This paper first puts forward three kinds of model about them, such as S-CA/C、NS-CA/C and F-CA/C, and its corresponding NS-CA/C、F-CA/C algorithm,which makes the cost accounting and control model of the cost in the right path distribution; Secondly studies the cost CA/C model of the specialized automobile oriented to its Supply Chain in the Shared inventory and not shared stock situation, puts forward the key problems and solutions,studies the information visualization methods of the specialized automobile enterprise cost system based on the generalized S-CA/C model oriented to its supply chain; puts forward a data generation method about cost control; Finally gives a cost accounting example of a supply chain enterprise of specialized automobile.
(3) According to the information sharing related theory, this paper puts forward a information-shared method based on S-CA/C model specialized of the specialized automobile enterprise. the process information of which comes from the DF (digital workshop system), financial information of which comes from the ERP; Then develops a cost information sharing module for specialized automobile enterprise oriented to role, which provides data foundation for the realization of cost accounting/control.
(4) Cost differences of the specialized automobile manufacturing enterprise and its supply chain as the decision objective, on the basis of the S-CA/C model, This chapter studies the cost decision data model、its generation algorithm and related rules of the specialized automobile enterprise; researches the application process of cost decision of it and its supply chain enterprise.
(5) This paper studies the mapping relationship between features、the process and cost characteristic of specialized automobile product, which provides the basis for quick quote of order. Through the products features matching simulating the process of order production, we can get dynamic process data, which constitutes the activity reason quantity of each activity center, through which estimating mode can be established.
(6) This paper develops a cost management information system prototype and function modules of the enterprise and its supply chain, which can realize a S-CA/C process of the specialized automobile manufacturing enterprise orientd to its supply chain.
This paper puts forward the cost theory system and related methods of the specialized automobile manufacturing enterprise orientd to its supply chain, which has a guiding role on its cost accounting and control、cost decision and cost estimation, For cost management of other manufacturing industry it also has a certain significance.
(1)以专用车制造企业为研究背景,研究了它及其供应链的成本构成和体系结构,从作业链分析以及评价两个方面对专用车制造企业的作业链进行研究,目的是提高企业的作业效率。
(2)针对专用车及其供应链企业的特点,本文首先提出了面向供应链的专用车制造企业成本核算/控制的S-CA/C、NS-CA/C和F-CA/C三种模型及其相应的NS-CA/C、F-CA/C算法,这些使成本核算及控制模型中的成本沿着正确路径分配；其次研究了共享库存和不共享库存情况下面向供应链的专用车企业成本CA/C模型,提出了其关键问题和解决方法,研究了基于广义S-CA/C模型的面向供应链的专用车制造企业成本系统信息可视化方法：再其次提出了一个关于成本控制的数据生成方法；最后给出一个专用车供应链企业的成本核算实例。
(3)根据信息共享相关理论,提出了基于专用车制造企业S-CA/C模型的的信息共享方法,该信息共享方法的工艺信息来源于DF(数字车间系统),财务信息来源于ERP；其次开发了一个面向角色的专用车制造企业成本信息共享模块。该共享方法为成本核算／控制的实现奠定了数据基础。
(4)以专用车制造企业及其供应链的成本差异为决策目标,在S-CA/C模型的基础上,研究了专用车制造企业的成本决策数据模型、生成算法及相关规则；其次研究了专用车制造企业及其供应链企业的成本决策应用过程。
(5)研究了专用车产品特征、工艺和成本特征间的映射关系,为订单的快速报价提供依据。通过产品特征匹配模拟订单生产过程得到动态工艺数据,这些动态工艺数据构成了产品的各作业中心的作业动因量,通过这些作业动因量可建立估算模型。
(6)开发了专用车制造企业及其供应链成本管理信息系统原型及其功能模块,该系统可实现一个面向供应链的专用车制造企业S-CA/C过程。
本文提出面向供应链的专用车制造企业成本理论体系和相关方法,对专用车制造企业及其供应链的成本核算／控制、成本决策、成本估算的实现等具有一定的指导作用,对其它制造行业的成本管理也有一定的借鉴意义。
Manufacturing is the pillar industry of economic development. With the related market of specialized automobile and its parts change quickly, The specialized automobile manufacturing enterprise and its supply chain or logistics enterprise also put forward a series of new and higher requirements on cost management methods. In order to adapt to this request, This article puts forward the cost management model on specialized automobile manufacturing enterprise oriented to its supply chain, some key technologies of which are studied and applied.
(1) The specialized automobile manufacturing enterprise as the research background, This paper studies cost constitute and system structure of it and its supply chain. From the two angles of activities chain analysis and evaluating, this paper studies the activities chain management of the enterprise, in order to improve activity efficiency of enterprise.
(2) According to the characteristics of the specialized automobile and its supply chain enterprise, This paper first puts forward three kinds of model about them, such as S-CA/C、NS-CA/C and F-CA/C, and its corresponding NS-CA/C、F-CA/C algorithm,which makes the cost accounting and control model of the cost in the right path distribution; Secondly studies the cost CA/C model of the specialized automobile oriented to its Supply Chain in the Shared inventory and not shared stock situation, puts forward the key problems and solutions,studies the information visualization methods of the specialized automobile enterprise cost system based on the generalized S-CA/C model oriented to its supply chain; puts forward a data generation method about cost control; Finally gives a cost accounting example of a supply chain enterprise of specialized automobile.
(3) According to the information sharing related theory, this paper puts forward a information-shared method based on S-CA/C model specialized of the specialized automobile enterprise. the process information of which comes from the DF (digital workshop system), financial information of which comes from the ERP; Then develops a cost information sharing module for specialized automobile enterprise oriented to role, which provides data foundation for the realization of cost accounting/control.
(4) Cost differences of the specialized automobile manufacturing enterprise and its supply chain as the decision objective, on the basis of the S-CA/C model, This chapter studies the cost decision data model、its generation algorithm and related rules of the specialized automobile enterprise; researches the application process of cost decision of it and its supply chain enterprise.
(5) This paper studies the mapping relationship between features、the process and cost characteristic of specialized automobile product, which provides the basis for quick quote of order. Through the products features matching simulating the process of order production, we can get dynamic process data, which constitutes the activity reason quantity of each activity center, through which estimating mode can be established.
(6) This paper develops a cost management information system prototype and function modules of the enterprise and its supply chain, which can realize a S-CA/C process of the specialized automobile manufacturing enterprise orientd to its supply chain.
This paper puts forward the cost theory system and related methods of the specialized automobile manufacturing enterprise orientd to its supply chain, which has a guiding role on its cost accounting and control、cost decision and cost estimation, For cost management of other manufacturing industry it also has a certain significance.
引文
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