制造企业成本管理体系的研究

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1、ắᦻᑴ⌼Á6ᡂÂᳮÄḄẆNStudyonCostManagementSystemofManufacturingEnterpriseOὅ&'：ᕜ᧡□!Å、56：7ᵯ29!：0204050ᢣᦟ%：()*ᐔᡂ>?：2007-5-22ᐲÈ=Éᜧ!LanzhouJiaotongUniversity万方数据万方数据ᐲÈ=Éᜧ!ắ4!0:ᦻ᤺⌕ᙠᔜÎÏḄÁ6，ÐᐸHᑴ⌼Á6，ᡂÂᳮÑᓰ£ḼÔᐵÕ⌕Ḅᙢ0。×ḼØÙhÚḄiÛ，ᡂÂᳮoÜÝÞḄßàᡂ᪶âPh⃩äᑴåæçèçéêḄᡊᶍᡂÂᳮ。íî，ïᐭðÛᑴ⌼Á6ᡂÂᳮÄḄ

2、ẆNᐹᨵòóḄᳮ:ôõPÕ⌕Ḅö▭ê。ᦻᙠᑖ᪆*ᑁ᜜ᑴ⌼Á6ᡂÂᳮÄẆNùúPiÛûüḄýẠÿ，ᑴ⌼Á6ᡂÂᳮÄKLWòçÄÞḄẆN。⌕ḄẆNᑁ ᝞J：(1)Á6Ḅᡂ⚜KLWẆN。<ZØÙ⚜çýẠḄÁ6ᡂ⚜。✌ᐜᵨ⍡Ýâ（GA)P⌨â（SA)ᓄBPh，⚜Á6ßàḄØÙ├!，ᯠ¾#᪷£ØÙ├!Ḅ⚜，ᑭᵨᡂᑖ&ᙠÁ6ᑁKLᡂ⚜，ÜuvÁ6Ḅᡂ⚜ᑮZØÙç#ᔣ。(2)Á6Ḅᡂ()KLWẆN。ᦻ*+ᔠ-ô.ᐭᑮᡂ()ᫀ-ôÄ0，ᐙᑖὃ⇋¨4ᡂḄÁ6ᑁ、᜜í5，ᐸ!ᓄᜐᳮ

3、，⌱ᨬ8()ᫀ，vÁ6pRḄhÚᦔ:;<=ᦔ:_Pᨬᜧ，ÜuᨵᦔᙢKLWÁ6Ḅᡂ()。Á6Ḅ>ßh⃩()ᜧ?ᦪÑ@;ABὑDḄᔠᳮPᨵᦔE⚪，ᓽÜᡠD{ᡠRḄ-ôPHò，ᓄÁ6h⃩Lç。ᯠu¨4Á6ᡂ()Ḅí5I?，ÝÞḄ()IJ()ᫀKLᐰ☢-ô，ᦻ§ᵨḄᡂ()ILᙢ(WM}E⚪。(3)Á6ḄᡂäᑴKLWẆN。ᦻOPWýQRSTLḄÁ6ᡂäᑴÏ，U▣)ᳮ:.ᐭᑮÏ0，vÁ6WXᙠsRSTLḄýẠÿ，YᡂὑDZᑮᨬ[。᜜，ýQZÿẆN，ᙠZÿ3]ᑖḄᨬ¾§ᵨᦪõâᑖYÁ6ᡂ⚜、ᡂ()Pᡂ

4、äᑴḄö^KLW_â7`a。bT⊤DÿcẆN{ÝÞdHò，Ïᔠᳮ，âᓄ，bTHòe，QRW}ḄhÚᦔ:P<=ᦔ:。ᐵ：ᑴ⌼；ᡂᳮ；ᡂ⚜；ᡂ；ᡂᑴ；!ᦻ#$：%ᵨ'ẠẆ*万方数据ᑴ⌼Á6ᡂÂᳮÄḄẆNAbstractInallkindsofenterprises,especiallyinmanufacturingenterprise,costmanagementismuchmoreimportant.Withthedevelopmentofmarketeconomyinourcountry,c

5、ostmanagementofmanufacturingenterprisehasbeenbecomingstrategycostmanagementfromconventionalproductcostcheckandmanagementcontrol.Therefore,in-depthstudyingoncostmanagementofmanufacturingenterpriseisofboththeoreticalsignificanceandpracticalimportance.Basedonthereviewofsci

6、entificresearchfromhomeandabroadoncostmanagementsystemofmanufacturingenterprise,costmanagementsystemofmanufacturingenterpriseisstudiedthoroughlyandsystemicallyinthisthesis.Firstly,costforecastisstudiedinthisthesis.Inthispartcostforecastsystembasedonmarketforecastisbring

7、forward,andmarketisforecastedbyNNoptimizedbyGAandSA,basedonwhich,costisforecastedbythelawofcostallotting.Thismethodismuchmoreprecisethanconventionalone,bywhichcostforecastisdirectedbymarket.Secondly,costdecisionmakingisstudied.Thefuzzyevaluationisemployedforthesystemofc

8、ostdecisionmakinginthispart,thusinteriorandexteriorfactorsoftheenterprisecanbebalancedwhendecisionismade,soast