基于BOM的產(chǎn)品成本管理的研究和系統(tǒng)的設(shè)計與開發(fā).pdf

1、昆明理工大學(xué)碩士學(xué)位論文基于BOM的產(chǎn)品成本管理的研究和系統(tǒng)的設(shè)計與開發(fā)姓名：謝菁申請學(xué)位級別：碩士專業(yè)：機(jī)械制造及其自動化指導(dǎo)教師：張宇20040301ABSTRACTTime，qualityandcostarekeyfactorsofdeterminingSuccessorfailureofaproductAtpresent，withthedeepeningfurtherofeconomicsystemreformofourcoun

2、try，thecompetitionamongtheenterprisesisfiercerandfiercerFiercemarketcompetitionforcesmanufacturers，onthepremiseofmeetingtherequirementofproductquality，tooffertheproductsoftheminimumCOStintheshortesttime，SOhowteducetheCOS

3、tofgoodseffectively，inordertoincreaseeconomicefficiency，hasalreadybecomethegreatsubjectofenterprise。SsurvivalanddevelopmentItisnotanisolatedcoursetolowercost，itmustsetuponthebasisofthethingthatthecostisestimated，analyzed

4、andcontrolled，andrunthroughthew。h，olelifecycleoftheproductsSincetheproductsdesigndetermines80％ofthetotalcostoftheproducts，thebestopportunityofloweringcostshouldbethedesignphaseofproductsTherefore，theresearchofpredicting，

5、analyzingandcontrollingproductcostonthebasisofdesignhelpenterprisesachievethegoalofloweringCOSTSgreatlyOnthebasisofthethoughtofloweringCOStofgoodsondesignphase，thispaperputsforwardaproductCOStcalculationmethodbasedonbill

6、ofmaterial(BOM)，integratesthedatainformationofCAD／CAM／CAPP，calculatesthestandardcostoftheproducts，offerstheeffectiveinformationfortheenterprisesteducethecostofgoods，offerfastandrespondthemarketasquicklyaspossibleThegroun

7、dworkandresearchresultsofthispaperinclude：1，Introducestheadvancedmodeofforeigncostmanagement，analysesthecurrentsituationofdomesticCOStmanagement，andputsforwardthecountermeasureofsolvingtheproblemthatexistedincostmanageme

8、nt2，Proceedsfrommanagementtheoryofthecost，combiningtheinvestigationandresearchonthespotofthecostmanagementoftwomanufacturingcompaniesofYunnanProvince，explainsthetheoreticalfoundationandpracticalbasisofproductscostcomputi

9、ngsystembasedonBOM3，IntroducesthetheorymodelingbasedonproductscostcomputingmethodonthebasisofBOM，overallplanofdesign，functiondesignationandkeytechnologyofthesystem。4，F(xiàn)inishesthedevelopmentofproductscostcomputingsystembas