本文關(guān)鍵詞：基于錠速感知的細(xì)紗作業(yè)成本核算研究　出處：《西安工程大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 物聯(lián)網(wǎng) 紡紗工藝 錠速 作業(yè)成本法 成本核算

【摘要】：經(jīng)濟(jì)全球化的發(fā)展，加劇了企業(yè)在國(guó)內(nèi)外之間的競(jìng)爭(zhēng)，迫使企業(yè)不得不從降低成本、提高質(zhì)量方面增強(qiáng)自身競(jìng)爭(zhēng)力，以提高生存和發(fā)展能力。成本和質(zhì)量已經(jīng)成為現(xiàn)代企業(yè)核心競(jìng)爭(zhēng)力的關(guān)鍵要素。作為我國(guó)傳統(tǒng)行業(yè)的紡紗業(yè)在進(jìn)入二十一世紀(jì)之后取得了飛躍發(fā)展，然而，大多紡紗企業(yè)仍采用傳統(tǒng)的成本管理方法，成本核算粒度大、質(zhì)量管理困難，企業(yè)競(jìng)爭(zhēng)力受到嚴(yán)重影響，傳統(tǒng)成本管理方法已難以滿(mǎn)足紡紗企業(yè)快速發(fā)展的需要。因此，如何利用先進(jìn)的成本管理思想及技術(shù)實(shí)現(xiàn)紡紗生產(chǎn)成本的精細(xì)化核算是紡紗企業(yè)亟需解決的問(wèn)題。 針對(duì)以上存在的問(wèn)題，本課題依托中國(guó)紡織工業(yè)協(xié)會(huì)科技項(xiàng)目“基于物聯(lián)網(wǎng)的服裝智能管理與服務(wù)的關(guān)鍵技術(shù)研究”（項(xiàng)目編號(hào)：2011085），借助物聯(lián)網(wǎng)載體，提出了基于錠速感知的細(xì)紗作業(yè)成本核算方法（Activity-Based Costing,ABC），并將其用于紡紗企業(yè)的細(xì)紗生產(chǎn)成本核算中。在查閱大量中外文技術(shù)資料和紡紗生產(chǎn)現(xiàn)場(chǎng)調(diào)研的基礎(chǔ)上完成了以下工作： （1）根據(jù)紡紗工藝流程并借助物聯(lián)網(wǎng)應(yīng)用技術(shù)，，以感知觸發(fā)的方式獲取錠速數(shù)據(jù)，并以此為基礎(chǔ)構(gòu)建細(xì)紗質(zhì)量監(jiān)測(cè)模型和機(jī)器運(yùn)行狀態(tài)監(jiān)測(cè)模型。 （2）基于作業(yè)成本法的思想，通過(guò)細(xì)紗生產(chǎn)作業(yè)及成本的劃分，構(gòu)建資源消耗成本和質(zhì)量消耗成本與錠速感知模型的關(guān)系，實(shí)現(xiàn)對(duì)細(xì)紗生產(chǎn)成本的精細(xì)化核算。 （3）依據(jù)以上研究成果，設(shè)計(jì)并實(shí)現(xiàn)了基于錠速感知的細(xì)紗作業(yè)成本核算系統(tǒng)，經(jīng)過(guò)系統(tǒng)模擬，錠速感知模型與作業(yè)成本核算方法準(zhǔn)確的反映了細(xì)紗成本核算過(guò)程，為在紡紗企業(yè)的推廣應(yīng)用提供借鑒。
[Abstract]:With the development of economic globalization , the competition between enterprises and domestic and foreign is aggravated , and the enterprises have to strengthen their competitiveness from the aspects of cost reduction and high quality . The cost and quality have become the key elements of the core competitiveness of modern enterprises . However , most of the spinning enterprises still adopt the traditional cost management method , the cost accounting granularity is large , the quality management is difficult , and the enterprise competitiveness is seriously affected . Therefore , it is difficult to realize the fine accounting of the spinning cost by using the advanced cost management thought and technology . Aiming at the above problems , this thesis is based on the Key Technology Research on the Intelligent Management and Service of Garment Based on Internet of Things ( project No . ( 1 ) according to the spinning process flow and adopting the internet of things application technology , the ingot speed data is acquired in a sensing triggering manner , and a fine yarn quality monitoring model and a machine running state monitoring model are constructed on the basis of the spinning process flow . ( 2 ) Based on the idea of the operation cost method , the relationship between the cost of resource consumption and the cost of mass consumption and the ingot speed perception model is constructed by dividing the production operation and cost of the fine yarn , and the fine accounting of the production cost of the spun yarn is realized . ( 3 ) According to the above research results , the cost accounting system based on spindle speed perception is designed and realized , and the cost accounting process of spun yarn is accurately reflected by the system simulation , the ingot speed perception model and the job cost accounting method , so as to provide reference for the popularization and application of spinning enterprises .

【學(xué)位授予單位】：西安工程大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F406.72;F426.81;TP391.44;TN929.5

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本文編號(hào)：1384835