基于作业成本法的大规模定制多样化成本分析.pdfVIP

第 11 卷第 7 期 计算机集成制造系统 Vol. 11 No.7 2 0 0 5 年 7 月 Computer Integrated Manufacturing Systems Jul. 2005 文章编号: 1006 … 591 1(2005)07 … 1034 … 07 基于作业成本法的大规模定制多样化成本分析 陈兆勋，王丽亚 (上海交通大学工业工程与管理系，上海 200030) 摘 要:在大规模定制中，个性化的客户订单所引发的多品种小批最甚 3臣是单件生产，增加了产品多样化成 本。为满足客户在订货过程中对产品多样化成本快速估算的需求，以及企业在发展战略规划中对产品多样化成本 影响分析的需求，建立了基于作业成本法的多样化成本估算方法，提出了通过作业字典、作业词典和物料消单相结 合的方法，对大规模定制产品的多样化成本进行标准化与模块化，进而达到快速估算的目的，并给出影响多样化成 本的关键因素分析方法，最后介绍了方法的应用实例。 关键诩:大规模定制;多样化成本;作业成本法;作业字典 中图分类号: F275. 3; F272. 3 文献标识码 :A ABC… based method for analysis of variety cost in mass customization CHEN Zhao …xun , WANG Li 叫 ya (Dep. of Industrial Eng. . Management, Shanghai Jiaotong Univ. ? Shanghai 200030. China) Abstract: The increase of Variety Cost (VC) re 自 ulted from individualizcd products is a key problem in Mass Cus? tomization (MC). To quickly evaluate the variety cost of individualized products for customers and analyzing the in? fluence of diversified product in development strategy planníng for enterprises. a novel method based on Activity… Based Costing (ABC) was presented. which could estimate the variety cost quickly and accurately. The method combined activity dictionary. activíty phrase dictionary with BOM(Bill of Materia!) - based to simplify the evalua? tíon of variety cost and achieve the commonality and modularity. An approach to analyze the key factors ínf1uencing variety cost was also given. Finally. an application example of the proposed method was