基于作业成本法下SMT生产线成本的分析及应用

在对作业成本法原理分析的基础上,研究了计算机中使用的集成电路板SMT生产线的成本分配,提出了基于成本动因来划分SMT生产线成本的方法.这种方法为生产管理者提供了比较准确的成本信息,从而为有效控制产品成本,提高产品竞争能力打下基础.     

基于作业成本法的一个库存成本控制模型

作业成本法在物流系统中运行,将可以更好地帮助决策者进行物流决策.论文通过对传统库存模型分析,基于作业成本原理深入分析了库存系统中补货、库存持有和缺货作业的成本动因,并根据这些成本动因建立了基于作业成本法的库存模型来改进传统库存模型,同时数值算例分析与比较也被提供来分析作业成本法对传统库存模型的影响.研究结果显示基于作业成本法的库存模型比传统库存模型在成本控制方面更有效,如果采用传统库存模型可能导致决策错误.     

作业成本法在模具企业中应用的可行性研究

阐述了作业成本法的基本思想、操作步骤和适用条件,分析了作业成本法在模具企业应用的可行性,对模具设计与制造过程的作业划分和成本动因的确定进行了初步的探讨,得出模具企业运用作业成本法可以减少和控制模具设计制造过程中的非增值作业,降低模具的成本,最终增强模具企业在市场的核心竞争力。     

作业成本法下成本动因的合并

成本动因是作业成本的核心概念，也是实施作业成本法的关键所在。会计学界对ABC在我国的适用性表示置疑，原因主要是繁多的成本动因所导致的ABC庞大的实施成本。本文通过建立成本动因合并的数学模型，来寻求兼顾成本核算的精确度和成本效益的平衡，以提高作业成本法的可实施性。     

推行作业成本核算 提高医院管理水平

现代医院管理体制的发展要求医院在激烈的竞争中加强管理,坚持走持续发展的经营之道,将降低成本作为医院未来战略发展的重要方向。本文提出以作业成本法为核心设计作业链,确定成本动因,分析医疗项目成本,使医院成本管理重心深入到作业层次,为医院管理和宏观决策提供更准确合理的成本核算资料。     

浅析作业成本法在企业的应用

作业成本法是基于作业的一种成本计算法,主要是指以作业为间接费用归集对象,通过对资源动因的确认、计量,将资源费用归集到作业上,再通过对作业动因的确认、计量,将作业归集到产品或顾客层面的间接费用分配办法     

制造业物流成本计算方法及案例

以某热电厂为案例,运用作业成本法,通过确定资源、确认动因和成本分配等步骤,最终计算出热、电、汽三种产品的物流成本,对物流成本总量、成本结构进行分析.从加强物流成本的计划与控制、建立内部控制体系、健全物流成本核算制度等方面提出了建议.     

浅析成本核算方法

作业成本法又名作业成本计算法或作业量基准成本计算方法,是以作业为核心,确认和计量耗用企业资源的所有作业,将耗用的资源成本准确地计入作业,然后选择成本动因,将所有作业成本分配给成本计算对象（产品或服务）的一种成本计算方法。     

企业流程再造中的作业成本分析

通过分析作业成本法及作业成本管理与企业流程再造的内在联系,探讨在企业流程再造中,作业成本分析的应用切入点和如何使用作业成本分析方法为流程再造提供有用的信息。     

作业成本法的实用化模型探讨

从作业成本法计算实用化的角度出发,通过对比和讨论企业成本的基本原理模型,成本性态模型的特点及其应用忆限性,提出了称为“实用化”的作业成本数学模型,并简便提出了使用一模型要注意的一些问题。     

Insertion of triangulated surfaces into a meccano tetrahedral discretization by means of mesh refinement and optimization procedures

In this paper, we present a new method for inserting several triangulated surfaces into an existing tetrahedral mesh generated by the meccano method. The result is a conformal mesh where each inserted surface is approximated by a set of faces of the final tetrahedral mesh. First, the tetrahedral mesh is refined around the inserted surfaces to capture their geometric features. Second, each immersed surface is approximated by a set of faces from the tetrahedral mesh. Third, following a novel approach, the nodes of the approximated surfaces are mapped to the corresponding immersed surface. Fourth, we untangle and smooth the mesh by optimizing a regularized shape distortion measure for tetrahedral elements in which we move all the nodes of the mesh, restricting the movement of the edge and surface nodes along the corresponding entity they belong to. The refining process allows approximating the immersed surface for any initial meccano tetrahedral mesh. Moreover, the proposed projection method avoids computational expensive geometric projections. Finally, the applied simultaneous untangling and smoothing process delivers a high‐quality mesh and ensures that the immersed surfaces are interpolated. Several examples are presented to assess the properties of the proposed method.     

Certification Institutions Expected to Update and Transfer Information on Present Standards

Standards are the basis for production enterprises to organize production, ex-factory inspection, trade (delivery) and technical exchanges, product certification, quality arbitration and supervision.……     

The Research of Anti-Wear Properties of Organomolybdenum Compounds in the Engine Oils

A four-ball tester was used to evaluate the anti-wear performance of three kinds of organomolybdemun compounds in the engine oils, i. e., molybdenum dialkyldithiophosphate (MoDDP), molybdenum dialkyldithiocarbamate ( MoDTC), and sulphur and phosphorus freeorganomolybdeum (Molybdate). The results indicate that a low concentration of MoDDP doesn' t improve the anti-wear properties of the commercial engine oils, but a high concentration of MoDDP can obviously improve the anti-wear properties and the load-carrying capacity of the engine oils. MoDTC doesn' t improve the antiwear properties of the engine oils, but worsens the anti-wear properties of the oils. Signifi can timprove ment of frictional and wear characteristics is obtained with Molybdate added in the commercial engine oils and the formulated oils.     

Flow calorimeter for enthalpy increment measurements on condensed gases

A flow calorimeter for enthalpy increment measurements on condensed gases is presented. A better knowledge of the properties of the liquefied natural gas is needed, and therefore a liquid loop has been designed for our flow calorimeter. The fluid loop in the calorimeter is designed in order to avoid the two-phase region, since two phases would give compositional disturbances in the measurements. The avoidance of the two-phase region is made possible by increasing the pressure of the test fluid after the measurement section, then heating the fluid at super-critical pressure past the critical point. Finally, the fluid is throttled to the low-pressure gas state at the inlet condition of the compressor that circulates the fluid. To perform the pressure increase, a new cryogenic pump has been designed. To evaluate the new equipment, measurements were taken on liquid ethane over the temperature range 146–256 K at pressure between 0.9 and 5.1 MPa.     

Refrigerators Enter a New Era of Health Preservation Frestech initiates the establishment of China's first standard for household sterilization refrigerators

On November 30, 2007, the China Association for Standardization (CAS) held a press conference at Beijing Diaoyutai State Guest House. Leaders from the China Household Electric Appliance Research Institute, the China Household Electric Appliance Association, and the China Consumers' Association attended and made speeches.……     

Optimum-Simulation von Ernteprozessen

Zusammenfassung Bei der Gestaltung von Ernteprozessen — beispielsweise des Prozesses Mähdrusch, Körnertransport und -abnahme — als transportverbundene Fließarbeitsverfahren mit mindestens zwei verschiedenen Arbeitsmitteln gibt es einen großen Optimierungsspielraum. Solche Prozesse sind mehrstufige Bedienungsprozesse mit gemischter Anordnung der Bedienungseinrichtungen. Außerdem besitzen sie stark ausgeprägte räumliche Aspekte. Es wird vor allem gezeigt, welche Merkmale solcher Prozesse in Simulationsmodellen abgebildet sein müssen, welche Zielgrößen in Abhängigkeit von welchen Einflußgrößen unter Berücksichtigung welcher Prozeßbedingungen ermittelt werden sollten und wie der Bewertungsprozeß zur Ermittlung der gewünschten Informationen gestaltet werden muß.     

A study of centrifugal cast high boron high speed steel

In the present study a high‐boron high speed steel (HSS) roll material was designed. Many expensive alloy elements have been substituted by cheap boron alloy, and high‐boron high speed steel roll has been manufactured by centrifugal casting method. The microstructures, mechanical properties and wear resistance of centrifugal casting high‐boron high speed steel roll have been investigated by optical microscopy (OM), scanning electron microscopy (SEM), and X‐ray diffraction (XRD) analysis, hardness test, impact test and wear test. The results indicated that the solidification microstructures of high‐boron high speed steel roll consisted of M₂(B,C), (W,Mo)₂(B,C), M₃(B,C), M₂₃(B,C)₆ type borocarbides and martensite, a small amount of retained austenite. Borocarbides were continuously distributed over the grain boundary. After quenching from 1050 °C, local broken network appeared in partial borocarbides, and fine secondary borocarbide precipitated from the matrix. After tempering from 525 °C, the amount of precipitated borocarbide increased significantly. After heat treatment, the hardness of high‐boron high speed steel roll excelled 60 HRC, and its impact toughness excelled 8.0 J/cm². The single groove steel rolling amount of high‐boron high speed steel rolls increases by 500% than that of bainite cast iron roll, when the rolls are used in K₁ mill housing of bar mill.     

Certification Becomes Important for the I Quality; and Safety Supervision of the Chinese Liquor Sector

The end of 2007, over 200 unit products of more than 80 Chinese firms have passed the quality grade certification for liquor products. These products involve distilled spirits, beer, wine, yellow wine, fruit syrup wine and others, and cover over 80% of the national top-branded liquor products.……     

Deposition and Coating Properties on CVD Tungsten

Surface characterization and microstructure studies are performed on chemical vapor deposited (CVD) tungsten coating. There is about 2 μm thickness diffusion layer of tungsten in the molybdenum substrate. The thermal shock test shows tungsten coating has good adhesion with molybdenum substrate, but the elements of oxygen and carbon in the tungsten coating have the bad affection to the adhesion. The result of high-temperature diffusion experiment is the diffusion rate from molybdenum substrate to tungsten coating is faster.