本文關(guān)鍵詞： 虛擬制造單元 作業(yè)成本法 總體思路 模型設(shè)計(jì) 基本流程　出處：《江蘇科技大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：虛擬制造單元方式是單元制造模式的一種延伸與發(fā)展，它既具備作業(yè)車間方式的靈活性，同時(shí)也兼?zhèn)淞魉囬g方式的高效率，能對(duì)市場動(dòng)態(tài)變化和顧客個(gè)性化需求做出快速的響應(yīng)，并且利用成組技術(shù)的相似性原理將相似零件進(jìn)行聚類生產(chǎn)以實(shí)現(xiàn)批量經(jīng)濟(jì)效益，順應(yīng)了當(dāng)代生產(chǎn)效率與生產(chǎn)柔性同步提高的新型生產(chǎn)組織要求，是當(dāng)代一種先進(jìn)的生產(chǎn)組織形式。 由于虛擬制造單元方式同時(shí)兼顧效率與柔性的優(yōu)勢(shì)，近年來受到了國內(nèi)外不少學(xué)者的青睞。截至到目前，關(guān)于虛擬制造單元的研究比較多，但是主要集中在虛擬制造單元的構(gòu)建、虛擬制造單元的調(diào)度以及虛擬制造單元構(gòu)建和調(diào)度互動(dòng)關(guān)系方面，而忽視了其適宜采取何種成本核算法或成本管理法的研究，，而在競爭越來越激烈、企業(yè)獲利空間越來越小的這個(gè)時(shí)代，企業(yè)無論在制定計(jì)劃還是經(jīng)營決策過程中,成本信息是必不可少的，而且信息的準(zhǔn)確性在很大程度上影響到企業(yè)計(jì)劃與決策過程和結(jié)果，因而尋求一種能夠正確反映企業(yè)成本狀況的計(jì)算方法顯得尤為重要，另外，企業(yè)要獲得長久的發(fā)展，有必要不斷改善其生產(chǎn)過程，消除生產(chǎn)中不增值的環(huán)節(jié)，以此來降低企業(yè)生產(chǎn)成本。而作業(yè)成本法除了作為目前核算成本最準(zhǔn)確的方法之一外，還將成本的概念延伸到企業(yè)設(shè)計(jì)以及銷售環(huán)節(jié)，以此實(shí)現(xiàn)對(duì)企業(yè)生產(chǎn)經(jīng)營整個(gè)過程的成本監(jiān)控，因而，對(duì)改善企業(yè)成本管理來說，作業(yè)成本法具有傳統(tǒng)成本法無可比擬的優(yōu)勢(shì)，故在虛擬制造單元方式下探討作業(yè)成本法的適用性具有十分重要的理論與實(shí)際意義。 針對(duì)所要研究的問題，本文首先在綜合分析虛擬制造單元及作業(yè)成本法研究現(xiàn)狀的基礎(chǔ)上，對(duì)虛擬制造單元和作業(yè)成本法研究現(xiàn)狀進(jìn)行了評(píng)述。接著本文闡述了虛擬制造單元及作業(yè)成本法的相關(guān)基礎(chǔ)理論，根據(jù)兩者相關(guān)理論，從五個(gè)不同的角度分析了其結(jié)合的可行性，并指出虛擬制造單元方式在成本核算及控制方面表現(xiàn)的新特點(diǎn)以及虛擬制造單元方式下傳統(tǒng)成本法的諸多不足，繼而引申出作業(yè)成本法在虛擬制造單元下研究的必要性，隨后探討了作業(yè)成本法在虛擬制造單元方式下運(yùn)用的總體思路，針對(duì)這一思路設(shè)計(jì)了作業(yè)成本法的計(jì)算模型，并給出了作業(yè)成本法核算的基本流程。 為了便于說明作業(yè)成本法在虛擬制造單元下的基本運(yùn)用，本文對(duì)湖北某糧油設(shè)備開發(fā)公司基本情況進(jìn)行了相關(guān)介紹，并分析了該企業(yè)具備實(shí)施作業(yè)成本法的一些基本條件，然后將文中提出的虛擬制造單元方式下作業(yè)成本法運(yùn)用思路應(yīng)用于該公司的產(chǎn)品成本核算，并與傳統(tǒng)成本法核算結(jié)果進(jìn)行了對(duì)比，以此顯示了虛擬制造單元方式下作業(yè)成本法運(yùn)用的可行性和有效性。
[Abstract]:Virtual manufacturing cell mode is an extension and development of cell manufacturing mode. It not only has the flexibility of job shop mode, but also has the high efficiency of income workshop mode. It can make quick response to the market dynamic change and customer's individuation demand, and make use of the similarity principle of group technology to cluster the similar parts to realize the batch economic benefit. It conforms to the new production organization requirement, which synchronously improves production efficiency and production flexibility, and is a kind of advanced production organization form. Because of the advantages of both efficiency and flexibility, VMCs have been favored by many scholars at home and abroad in recent years. Up to now, there are many researches on VMCs. However, it mainly focuses on the construction of virtual manufacturing cells, the scheduling of virtual manufacturing cells and the interaction between the construction and scheduling of virtual manufacturing cells, while neglecting the research of what kind of cost accounting method or cost management method it is suitable to adopt. In this era, when the competition is more and more intense and the profit space of enterprises is getting smaller and smaller, the cost information is essential in the process of making plans and business decisions. Moreover, the accuracy of information greatly affects the process and result of enterprise planning and decision making. Therefore, it is very important to seek a calculation method that can correctly reflect the cost situation of the enterprise. In addition, if the enterprise wants to obtain long-term development, It is necessary to continuously improve the production process and eliminate the non-value-added links in production, so as to reduce the production cost of enterprises. Besides, Activity-based costing is one of the most accurate methods of cost accounting at present. In addition, the concept of cost is extended to enterprise design and sales, so as to realize the cost control of the whole process of enterprise production and operation. Therefore, Activity-based costing has the unparalleled advantage of traditional costing to improve enterprise cost management. Therefore, it is of great theoretical and practical significance to discuss the applicability of activity-based costing in virtual manufacturing cell mode. Aiming at the problems to be studied, this paper firstly analyzes the research status of virtual manufacturing cell and activity-based costing. The research status of virtual manufacturing cell and activity-based costing is reviewed. Then, the basic theories of virtual manufacturing cell and activity-based costing are expounded. This paper analyzes the feasibility of the combination from five different angles, and points out the new characteristics of the cost accounting and control of the virtual manufacturing cell and the shortcomings of the traditional cost method under the virtual manufacturing cell. The necessity of activity-based costing (ABC) research in virtual manufacturing cells (VMCs) is derived, and then the general idea of Activity-Based costing (ABC) in virtual manufacturing cells (VMCs) is discussed, and the calculation model of Activity-Based costing (ABC) is designed. The basic flow of activity-based costing is also given. In order to explain the basic application of activity-based costing in virtual manufacturing unit, this paper introduces the basic situation of a grain and oil equipment development company in Hubei Province, and analyzes some basic conditions for the implementation of activity-based costing in this enterprise. Then the method of Activity-Based costing (ABC) proposed in this paper is applied to the product cost accounting of the company, and the results are compared with the results of the traditional costing method. This shows the feasibility and effectiveness of using Activity-Based costing (ABC) in virtual manufacturing unit (VMU) mode.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.4;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 賀波;;我國中小企業(yè)實(shí)施作業(yè)成本法的思考[J];河南城建學(xué)院學(xué)報(bào);2011年05期

2 高蕾;;作業(yè)成本法在農(nóng)業(yè)企業(yè)中的應(yīng)用[J];財(cái)經(jīng)界(學(xué)術(shù)版);2011年05期

3 劉曉善;;后現(xiàn)代組織理論與作業(yè)成本法的整合研究[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2007年01期

4 朱璇;張?zhí)锾?;作業(yè)成本法理論發(fā)展與應(yīng)用研究綜述[J];財(cái)會(huì)通訊;2011年34期

5 吳秀麗;孫樹棟;余建軍;;面向生產(chǎn)調(diào)度評(píng)估的ABC成本計(jì)算模型[J];工業(yè)工程;2007年02期

6 許鵬;王焱;;車間動(dòng)態(tài)調(diào)度方法研究與應(yīng)用[J];航空制造技術(shù);2009年21期

7 賈國柱;盧月;閔成;;航空制造企業(yè)虛擬單元敏捷制造研究[J];航空科學(xué)技術(shù);2010年06期

8 冷晟;魏孝斌;王寧生;張文藝;;虛擬制造單元重構(gòu)中資源選擇問題研究[J];計(jì)算機(jī)集成制造系統(tǒng);2006年11期

9 白俊杰;龔毅光;王寧生;唐敦兵;;面向訂單制造的可重構(gòu)制造系統(tǒng)中虛擬制造單元構(gòu)建技術(shù)[J];計(jì)算機(jī)集成制造系統(tǒng);2009年02期

10 郭寧;金天國;劉文劍;;基于虛擬制造單元的制造資源組織模型[J];計(jì)算機(jī)集成制造系統(tǒng);2010年08期

本文編號(hào)：1522146