基于作业成本法的大规模定制多样化成本分析

摘要/Abstract

摘要： 在大规模定制中，个性化的客户订单所引发的多品种小批量甚至是单件生产，增加了产品多样化成本。为满足客户在订货过程中对产品多样化成本快速估算的需求，以及企业在发展战略规划中对产品多样化成本影响分析的需求，建立了基于作业成本法的多样化成本估算方法，提出了通过作业字典、作业词典和物料清单相结合的方法，对大规模定制产品的多样化成本进行标准化与模块化，进而达到快速估算的目的，并给出影响多样化成本的关键因素分析方法，最后介绍了方法的应用实例。

关键词: 大规模定制, 多样化成本, 作业成本法, 作业字典

Abstract: The increase of Variety Cost (VC) resulted from individualized products is a key problem in Mass Customization (MC). To quickly evaluate the variety cost of individualized products for customers and analyzing the influence of diversified product in development strategy planning for enterprises, a novel method based on Activity-Based Costing (ABC) was presented, which could estimate the variety cost quickly and accurately. The method combined activity dictionary, activity phrase dictionary with BOM(Bill of Material)-based to simplify the evaluation of variety cost and achieve the commonality and modularity. An approach to analyze the key factors influencing variety cost was also given. Finally, an application example of the proposed method was provided.

Key words: mass customization, variety cost, activity-based costing, activity dictionary

中图分类号:

陈兆勋，王丽亚. 基于作业成本法的大规模定制多样化成本分析[J]. .

CHEN Zhao-xun, WANG Li-ya. ABC-based method for analysis of variety cost in mass customization[J]. .

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