虚拟制造单元方式下作业成本法的应用研究

发布时间：2018-02-21 14:41

本文关键词： 虚拟制造单元作业成本法总体思路模型设计基本流程　出处：《江苏科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：虚拟制造单元方式是单元制造模式的一种延伸与发展，它既具备作业车间方式的灵活性，同时也兼备流水车间方式的高效率，能对市场动态变化和顾客个性化需求做出快速的响应，并且利用成组技术的相似性原理将相似零件进行聚类生产以实现批量经济效益，顺应了当代生产效率与生产柔性同步提高的新型生产组织要求，是当代一种先进的生产组织形式。由于虚拟制造单元方式同时兼顾效率与柔性的优势，近年来受到了国内外不少学者的青睐。截至到目前，关于虚拟制造单元的研究比较多，但是主要集中在虚拟制造单元的构建、虚拟制造单元的调度以及虚拟制造单元构建和调度互动关系方面，而忽视了其适宜采取何种成本核算法或成本管理法的研究，，而在竞争越来越激烈、企业获利空间越来越小的这个时代，企业无论在制定计划还是经营决策过程中,成本信息是必不可少的，而且信息的准确性在很大程度上影响到企业计划与决策过程和结果，因而寻求一种能够正确反映企业成本状况的计算方法显得尤为重要，另外，企业要获得长久的发展，有必要不断改善其生产过程，消除生产中不增值的环节，以此来降低企业生产成本。而作业成本法除了作为目前核算成本最准确的方法之一外，还将成本的概念延伸到企业设计以及销售环节，以此实现对企业生产经营整个过程的成本监控，因而，对改善企业成本管理来说，作业成本法具有传统成本法无可比拟的优势，故在虚拟制造单元方式下探讨作业成本法的适用性具有十分重要的理论与实际意义。针对所要研究的问题，本文首先在综合分析虚拟制造单元及作业成本法研究现状的基础上，对虚拟制造单元和作业成本法研究现状进行了评述。接着本文阐述了虚拟制造单元及作业成本法的相关基础理论，根据两者相关理论，从五个不同的角度分析了其结合的可行性，并指出虚拟制造单元方式在成本核算及控制方面表现的新特点以及虚拟制造单元方式下传统成本法的诸多不足，继而引申出作业成本法在虚拟制造单元下研究的必要性，随后探讨了作业成本法在虚拟制造单元方式下运用的总体思路，针对这一思路设计了作业成本法的计算模型，并给出了作业成本法核算的基本流程。为了便于说明作业成本法在虚拟制造单元下的基本运用，本文对湖北某粮油设备开发公司基本情况进行了相关介绍，并分析了该企业具备实施作业成本法的一些基本条件，然后将文中提出的虚拟制造单元方式下作业成本法运用思路应用于该公司的产品成本核算，并与传统成本法核算结果进行了对比，以此显示了虚拟制造单元方式下作业成本法运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.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F406.7

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