车间成本

该系统对于规范车间成本核算流程、减轻会计人员繁重的事务性工作具有很好的应用性和普遍性。

The system can standardize workshop cost accounting and lighten the heavy work of accountants .

根据大连钢铁集团成本核算工作的现状和特点，通过分析企业对成本管理系统的功能需求以及业务核算流程，构建了企业成本控制模型，设计开发了车间成本管理系统。

Based on Dalian Iron & Steel Group Co. Ltd cost calculating status and characters , through analyzing requirement of enterprise for cost management functions and calculating flow , this thesis constructs cost controlling model , designs and exploits workshop cost management system .

基于PowerBuilder的矿山井下车间成本MIS的开发

Development of Cost Management MIS for Underground Mining Workshops Based on PowerBuilder

本论文以车间成本管理为研究课题，重点论述了以企业资源计划（ERP）和制造执行系统（MES）先进生产管理理论为基础的离散型制造业车间成本管理系统的理论与应用。

This dissertation regards cost management of the workshop as the subject for research . The workshop cost management system is based on the advanced product management theory : ERP ( Enterprise Resource Planning ) and MES ( Manufacturing Execution system ) .

详细分析基于标准成本法的车间成本核算流程，提出了基于标准成本制度面向NES成本管理系统的设计方案，在此基础上构建了成本管理系统总体模型。

This thesis detailed analyzes the flow of workshop calculating cost based on standard cost , puts forward designing project of cost management system based on standard cost orient to MES , and establishes cost management model .

离散制造业车间成本核算系统的研究与开发

Dispersed Systematic Research and Development of Cost Accounting of Manufacturing Industry Workshop

机加车间成本管理的方法比较研究

Comparison among Four Cost Management Methods for Shop Floor

对本车间成本负责。

Be responsible for the costs of own workshop .

计算机在车间成本核算系统中的应用

The Application of Computer in Workshop Costing System

本文针对车间成本管理的核心内容，开发了1个车间成本核算系统。

This paper designs a workshop cost of grade accounting system based on the core of workshop cost management .

全流程常压、中温，工艺条件缓和，投资费用相对较低，中试核算车间成本不高于椰油醇。

The over-all process is under atmospheric pressure and medium temperature , hence requires comparatively mild conditions and low investments . The production cost in the pilot plant is lower than that of alcohols from coconut oils .

降低车间成本是生产管理的中心，要抓好工艺管理，完善生产事故的责任制度；

Lowering the workshop cost is the center of production management , which includes doing a good job in the technology management , perfection of the responsibility system in regard to production accidents , speeding up the technical improvement and lowering the raw material consumption .

基于ABC的车间生产成本核算系统的设计

Design of Costing System Based on ABC for Workshop

采用代数分配法来计算辅助生产车间单位成本，设计的关键是利用Excel提供的矩阵求值函数MDE-TERM（）解联立方程。

By using algebraic basis of distribution method to calculate unit cost of service department , the key of the design is to employ matrix evaluate function offered by Excel to solve a simultaneous equation .

半导体晶圆车间的成本控制方法

Methods of cost controlling in semiconductor wafer fab

如果只有一个生产车间，成本核算的过程就比较简单。

If there is only one processing department , the cost accounting procedures are simple .

在分步法中，制造费用包括所有不能分清直接受益车间的成本支出。

In the process costing system , factory overhead includes all those manufacturing costs that are not easily traced to a specific department .

对于在具体核算过程中所涉及的关键内容，如直接材料、直接人工和制造费用的计算和汇总，本系统提出了切实可行的实施方案，能够更好的监督和控制车间的成本。

For the key content of frondose accounting , for example the calculation and collection of direct material , direct manual work and producing cost , this system puts forward a viable implementary scheme , which can supervise and control the workshop cost .

基于PDM的电器企业车间管理及成本估算系统的研究

Research on shop managing and cost estimating system in electrical company based on PDM

针对这个问题，本论文提出了借鉴ERP的成本管理理论，将成本管理模块集成到MES系统架构之中，实施车间级的成本管理的思想。

Direct against this question , this dissertation has consulted the cost management theory from ERP , and integrate the cost management function among the systematic framework of MES , implement the workshop cost management system .

对与生产活动紧密相连的车间级的成本管理与控制越来越受到企业的重视。

Enterprises pay more and more attention to cost management of workshop witch has closed link to production activity .

从公司可知，车间经理控制成本中心，地区销售经理操作收入中心。

For the company shown , plant managers run cost centers , and district sales managers operate revenue centers .

由于超细钼粉低温活化烧结特性，在烧结过程中降低烧结温度，减少烧结时间，有效地提高钼板坯的晶粒数，同时降低了车间的生产成本。

The lower sintering temperatures and shorter sintering time are used in the sintering process for fine molybdenum powder sintering characteristics of low-temperature activation .

研究过程及结论如下：？（1）？对S企业板式家具车间的质量成本数据进行了归集和核算。

Research process and conclusions are as follows : ( 1 ) Pool and account the S Enterprise panel furniture shop quality cost data .

为了提高自身的竞争力，企业必须在成本方面做出到位的控制，尤其是车间级的成本控制。

In order to improve one 's own competitiveness , enterprises must put the control of cost in place , workshop grade cost control especially .

通过除尘风机冷却水系统的改造，节约水资源，降低车间耗水成本，增加经济效益。

Through the dust removal air blower cooling water system transformation , it saves the water resources , reduces water consumption cost in the workshop , increases economic efficiency .

为及时了解油脂连续精炼工艺与设备实际运行状况，实施油脂精炼车间考核、成本预测及设备保养，确保油脂产品的质量，定期进行油脂精炼工艺测定是一条有效而经济的途径。

Process determination at regular frequency is an effective and economic method to find out actual situations of process and equipments , supervise plant 's operation , account direct production cost and maintain equipment insure the quality of product etc.

并通过案例分析找出提升K公司车间运营效率和成本控制的因素，从而进一步明确K公司运营管理的发展方向。

Improvement of manufacturing industry and find out factors workshop operation efficiency and cost control through the case analysis , discussed the development direction of K company .

MES有多种功能模块，但是对车间的实时发生成本数据的控制不强，造成上层成本管理的精确性和实时性不能满足实际要求，给企业生产计划和市场决策带来麻烦。

MES has many functions , but it lacks the control and management of the cost data .

加强车间核算降低企业成本

Strengthening Workshop Accounting to Reduce Enterprise Costs