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中国管理科学

中国管理科学 ›› 2002, Vol. ›› Issue (5): 74-77.

• 论文 • 上一篇    下一篇

基于成本的车间作业优化模型及实证研究

张人千1, 魏法杰1, 谭甄2   

  1. 1. 北京航空航天大学经济管理学院, 北京, 100083;
    2. 沈阳黎明航空发动机集团公司, 沈阳, 110034
  • 收稿日期:2001-02-27 出版日期:2002-10-28 发布日期:2012-03-06
  • 基金资助:
    国家自然科学基金(70071002)

Model and Case Study of Workshop Activity Optimization Based on Cost

ZHANG Ren-qian1, WEI Fa-jie1, TAN Zhen 2   

  1. 1. School of Economics and Management , Beijing University of Aeronautics and Astronautics, Beijing 100083, China;
    2. Shenyang Li Ming Aeronautic Engine Corporation, Shenyang 110034, China
  • Received:2001-02-27 Online:2002-10-28 Published:2012-03-06

PDF (PC)

1934

被引次数

37

摘要： 介绍车间作业优化问题,探讨作业、成本的关系并构建作业成本计算模型,将作业成本法与作业优化理论相结合,提出基于成本的作业优化模型,并使用该模型进行了企业实证研究,分析了作业成本法下作业优化模型的实际使用效果。

关键词: 作业, 成本, 作业计划, 优化

Abstract: The paper introduces the problem of workshop activity optimization and discusses relationship between activity and cost Then,the model of activity based costing is founded Model of workshop activity optimization based on cost is produced by a way of combining activity based costing and theory of activity optimization,and a case study is practised using this model At last,the paper analyzes the real effect of the model of workshop activity optimization under activity based costing.

Key words: activity, cost, activity plan, optimization

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