基于模特法车削工序工时定额与工艺成本研究.doc

摘　　要 本文介绍了基于模特法的车削工序工时定额及其工艺成本的研究。本次设计先对工时定额和工艺成本研究进行了分析，找出其缺点所在，而后进行模特法研究。研究分为基于模特法的工时定额和基于工时定额的工艺成本研究两部分。模特法简单易用，实用精度高。通过到大连机车厂进行实地调研，对工人的实际操作进行录像，然后根据模特法进行分析，利用EXCEL制订车削工序工时定额，提高了科学性和可信度。根据工厂的具体情况，确定宽放率。工艺成本的估算也不同于以往，是在传统成本估算方法的基础上，将成本会计学理论和企业资源管理计划理论应用于工艺成本估算，进行基于工序的工艺成本估算。然后，给出了车削工序工艺成本估算模板。在给出的估算模板中，所有费用均与具体工艺过程有关，对于不同的费用，采用按不同的规则分配给单件产品或者零部件的方法，使工艺成本估算模板更具灵活性和实用性。这种方法比成本会计核算中制造费用的处理方法准确可靠。 关键词：模特法 工时定额 工艺成本 ABSTRACT This paper introduced the norm of work time and technology and process cost of turning based on modolar arrangement of predetermind time standard.At first,I analysed on Norm of Work Time and Technology and Process Cost, found out their shortcomings, and then for advanced study. There were two parts, Norm of Work Time based on Modolar Arrangement of predetermind Time Standard and Technology and Process Cost based on Norm of Work Time. Model method was easy, high precision. Through practicel in Dalian Jichechang to workers for investigation, the actual operations, and then based on the model law video analysis, using EXCEL formulate Norm of Work Time of turning process, improve the standard and fair standards of science and credibility. According to the specific circumstances of factory, make sure wide release rate. And gave model analysis method, simplified the calculation. Process cost estimate was different from the past,based on the traditional cost estimation method, applied theory of the cost accounting and enterprise resource management plan theory to process cost estimation based on the manufacturing process cost estimation. Finally, I put forward an estimation model. In the estimation model, are all charges related to the specific process for the different fees according to different rules, the piece products or components assigned to the method, estimate model more flexibility and practicability. This method of cost accounting is more correct and reliable than manufacturing costs processing method. Key words： Modolar Arrangement