abc作業(yè)成本計(jì)算方法教學(xué)課件-資料下載頁
2025-01-15 03:33本頁面
【正文】 ? 運(yùn)用 ABC對產(chǎn)品進(jìn)行價(jià)值成本分析 ? 58 (1)價(jià)值分析規(guī)劃法 ? 選擇對象物 分析什么？ (1)選擇對象物 功能定義 這是什么？ 它起什么作用？ (2)收集信息 (3)定義功能 (4)整理功能 (1)價(jià)值分析規(guī)劃法 ? 功能評價(jià) 該功能成本是多少？ 該功能價(jià)值又是怎樣？ (5)計(jì)算功能成本 (6)評價(jià)功能價(jià)值 作業(yè)成本改善方案 有其他起同樣作用的方案嗎？ (7)醞釀提案 是怎樣一個(gè)改善方案？ (8)概略評價(jià)與具體化 該改善方案確實(shí)能提升價(jià)值嗎？ (9)詳細(xì)評價(jià) (1)價(jià)值分析規(guī)劃法 ? 提案并繼續(xù)強(qiáng)化 該改善方案是否提交實(shí)施？ (10)作成提案書 實(shí)施狀況如何？ (11)測定事實(shí)狀況 (2)產(chǎn)品成本與功能之間的關(guān)系 C=C1+C2 Cmin C1 C2 成本 C’ C 0 P’ P 功能完成度 (2)產(chǎn)品成本與功能之間的關(guān)系 ? C1： 設(shè)計(jì)制造成本 ? C2： 使用成本 ? Cmin：壽命周期成本 ? C：壽命周期 ? P：壽命周期成本最低時(shí)功能完成程度 產(chǎn)品設(shè)計(jì)決策 構(gòu)想 設(shè)計(jì) 測試 制程規(guī)劃 制造 生產(chǎn)過程的改進(jìn) 1. 合理安排作業(yè)生產(chǎn)批次 2. 提高作業(yè)使用效率 3. 降低作業(yè)成本 技術(shù)投資 1。市場的需求對 FMS以及 CIMS的依賴 2。不同的作業(yè)有不同的需求 3。選擇的依據(jù)是作業(yè)的功能 The implementation of ABC in the western anization and Chinese context : a contingency approach Lana Y j Liu Pan Fei University of Newcastle SUFE United Kingdom 11 introduction 1. Organization transformation due to market petition JIT ,TQM , MRP , ABC , EVA 2. Theoretical and practical development in both western and China 3. ABC literature more based on USA and UK and limited in China , what is the reason? Emphasis on FA , cultural influence , or other reasons? 12 introduction 4. Research interest in ABC * foreign panies in China and WTO will make Chinese anization experienced petition in both domestic and oversea’ s markets *ABC implementation in Chinese anizational context : design , process and use of ABC information 13 introduction * by paring ABC experiences in both USA and Chinese anizational contexts aims to know the generic and specific issues of ABC practice related to variables such as management style, culture and environment, what is the difference in anizational context and cultural settings for ABC adaptation or western technique suitability and applicability to a Chinese context 14 Research Methodology 1. Case study will be used based on a public listed pany both in China and UK 2. Data gathering * pany background: market position, financial position, anizational structure, government policy, 15 Research Methodology * ABC implementation: cost structure, ABC experience in the anization or not, if answer YES, what is its background , its process, its model ,software, success or not and ABC information use if answer NO, whether one model will be suitable for the other 16 Discussion questions 1. Does ABC work in a Chinese anizational context ? 2. What are the variables that influence the ABC implementation in China ? are sharing variables and specific characteristics between China and UK? 4. What is the usefulness in performance evaluation and profitability in both countries 17 演講完畢，謝謝觀看！
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