价值工程
價值工程
개치공정
VALUE ENGINEERING
2013年
30期
8-9
,共2页
王学峰%刘兴印%王磊%焦俊磊
王學峰%劉興印%王磊%焦俊磊
왕학봉%류흥인%왕뢰%초준뢰
价值模型%成本%产品%工艺过程
價值模型%成本%產品%工藝過程
개치모형%성본%산품%공예과정
value model%cost%products%manufacture process
本文将产品成型工艺过程系统和物料流成本会计理论结合起来，构建基于工艺系统的价值模型，按照模型标准计算成本价值，由成本价值确定采购价格，取代比价采购、招标采购的传统定价模式。价格的确定有了统一的数学标准，价格制定的效率得到了明显的提高，价格的科学性、一致性得到了最大限度的保证。
本文將產品成型工藝過程繫統和物料流成本會計理論結閤起來，構建基于工藝繫統的價值模型，按照模型標準計算成本價值，由成本價值確定採購價格，取代比價採購、招標採購的傳統定價模式。價格的確定有瞭統一的數學標準，價格製定的效率得到瞭明顯的提高，價格的科學性、一緻性得到瞭最大限度的保證。
본문장산품성형공예과정계통화물료류성본회계이론결합기래，구건기우공예계통적개치모형，안조모형표준계산성본개치，유성본개치학정채구개격，취대비개채구、초표채구적전통정개모식。개격적학정유료통일적수학표준，개격제정적효솔득도료명현적제고，개격적과학성、일치성득도료최대한도적보증。
In this paper, the value model of diesel engine components and parts was established based on manufacture process through combining products manufacture process and the theory of material flow cost accounting. Replacing the traditional pricing model of price contrast or call for bids, the purchasing price can be made by cost value which is calculated by standard value model. The efficiency of price making can be highly improved, and the rationality and consistency of price can be guaranteed as price making has a unified mathematical standard.
