| 基于作业成本法和目标成本法集成的船舶敏捷制造成本控制模型研究 |
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| 引用本文： | 杨兴林,张元元. 基于作业成本法和目标成本法集成的船舶敏捷制造成本控制模型研究[J]. 造船技术, 2012, 0(2): 1-6 |
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| 作者姓名： | 杨兴林 张元元 |
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| 作者单位： | 1. 江苏科技大学能源与动力工程学院,江苏镇江,212003
2. 江苏科技大学 经济管理学院,江苏镇江,212003 |
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| 摘 要： | 通过对作业成本法和目标成本法集成和对船舶敏捷制造过程进行分析,提出了基于LCC的船舶敏捷制造作业成本和目标成本集成的控制方法,并建立了基于作业成本法和目标成本法集成的船舶敏捷制造成本控制模型,在工期-成本均衡的情况下实现船舶敏捷制造的成本最优。
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| 关 键 词： | 蚁群算法 全生命周期成本法 作业成本法 目标成本法 敏捷制造 |
Research on the Cost Controlling Model of Ship Agile Manufacturing Based on the Activity-based Cost and Target Cost Integration |
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| YANG Xing-lin , ZHANG Yuan-yuan. Research on the Cost Controlling Model of Ship Agile Manufacturing Based on the Activity-based Cost and Target Cost Integration[J]. Journal of Marine Technology, 2012, 0(2): 1-6 |
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| Authors: | YANG Xing-lin ZHANG Yuan-yuan |
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| Affiliation: | 1. College of Energy and Power Engineering, Jiangsu University of Science and Technology, Jiangsu Zheniiang 212003, China 1. College of Economics and Management, Jiangsu University of Science and Technology, Jiangsu Zhenjiang 212003, China) |
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| Abstract: | By integrating the activity-based cost （ABC） and the target cost （TC） and ana- lyzing ship agile manufacturing process, the control method based on whole life cycle cost （WLCC） is proposed, and the cost control model is constructed, and the ship agile manufac turing cost optimization with the time-cost equilibrium condition is achieved. |
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| Keywords: | Ant colony algorithm Whole life cycle cost Activity-based cost Targetcost Agile manufacturing |
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