基于锭速感知的细纱作业成本核算研究

发布时间：2018-01-05 21:10

本文关键词：基于锭速感知的细纱作业成本核算研究　出处：《西安工程大学》2013年硕士论文　论文类型：学位论文

【摘要】：经济全球化的发展，加剧了企业在国内外之间的竞争，迫使企业不得不从降低成本、提高质量方面增强自身竞争力，以提高生存和发展能力。成本和质量已经成为现代企业核心竞争力的关键要素。作为我国传统行业的纺纱业在进入二十一世纪之后取得了飞跃发展，然而，大多纺纱企业仍采用传统的成本管理方法，成本核算粒度大、质量管理困难，企业竞争力受到严重影响，传统成本管理方法已难以满足纺纱企业快速发展的需要。因此，如何利用先进的成本管理思想及技术实现纺纱生产成本的精细化核算是纺纱企业亟需解决的问题。针对以上存在的问题，本课题依托中国纺织工业协会科技项目“基于物联网的服装智能管理与服务的关键技术研究”（项目编号：2011085），借助物联网载体，提出了基于锭速感知的细纱作业成本核算方法（Activity-Based Costing,ABC），并将其用于纺纱企业的细纱生产成本核算中。在查阅大量中外文技术资料和纺纱生产现场调研的基础上完成了以下工作：（1）根据纺纱工艺流程并借助物联网应用技术，，以感知触发的方式获取锭速数据，并以此为基础构建细纱质量监测模型和机器运行状态监测模型。（2）基于作业成本法的思想，通过细纱生产作业及成本的划分，构建资源消耗成本和质量消耗成本与锭速感知模型的关系，实现对细纱生产成本的精细化核算。（3）依据以上研究成果，设计并实现了基于锭速感知的细纱作业成本核算系统，经过系统模拟，锭速感知模型与作业成本核算方法准确的反映了细纱成本核算过程，为在纺纱企业的推广应用提供借鉴。
[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 .

【学位授予单位】：西安工程大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.72;F426.81;TP391.44;TN929.5

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