先进制造技术项目投资评价研究

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1、燕山大学博士学位论文先进制造技术项目投资评价研究姓名：宋之杰申请学位级别：博士专业：机械设计及理论指导教师：方淑芬20060501燕山大学工学博士学位论文AbstractAdvancedManufacturingTechnology(AMT)isthedemandedofintegrationoftheglobaleconomyandtheindividuationofmarketdemand，ThegreatmeritofAMTliesinitsbroadIntangiblebenefits．However,appraisingitsbenefitsisveryimportantb

2、utdifficulttodo．IntangibleBenefitsactasanimportanteffectincorrectingappraisementthebenefitofAMT．CombinedwiththeHebeiScienceFundprojectComprehensiveappraisementmethodofIntangibleBenefi捃ofAdvancedManufacturingTechnology，comprehensiveappraisementmethodofBenefitsofAMTisemphasizedafterstudyingthelit

3、eraturesdomesticandabroad．ThemainresearchworkofthispaperiSasfollows：Theph37sicaiconstitutesofmanufacturingsystemareanalyzedandthespecialfeatureofAMTisputforward．Accordingtotheoperationcharacter,theevaluationofEconomy,IntangibleBenefits，andriskareputforward．Thepapergivessomeimplicationforthefutu

4、reresearch．ThispaperanalysestheunsuitableproblembetweenAMTprojeetandtheusingaccountingsystemnOW．ThebasicrequirementsofcostaccountingsystemareputforwardandasuitablecostaccountingforAMCisfound．Thispaperstudiesthecalculationprocedureofactivitycost，putsforwardtheclassificationofactivitycostandgives

5、theformulaofeverykindofactivitycost．TheeffectfactorsofIntangibleBenefitsofAMTareanalyzedindetail．Thispaperputsforwardtheinnereffectfactor-activityfactorandouterfactor-environmentfactor．Withfurtherresearch，theprinciplesofselectingappraisementindexesareputforward，andaccordingtotheIntangibleBenefi

6、tsoccurringmechanisms，thestrategicandtacticalIntangibleBenefitsappraisementindexesaregiveninthispaper．Then，thecomprehensiveappraisementindexessystemisobtainedinthepaper．AnewtacticalIntangibleBenefitsappraisementthoughtisgiveninthispaperandthelimitationsoftraditionalappraisementmethodsareanalyze

7、d．ToappraisetheIntangibleBenefitsscientifically,thispaperputsforwardacomprehensiveflexibilityappraisementmethodandappraisementformula．Also，inthispaper,thestrategicII=====；====≤兰量呈圣=====#===============；IntangibleBenefitsappraiseme