基于作业的产品生产决策分析

产品生产决策问题是企业生产经营中的重要组成部分,正确的成本信息能为决策提供可靠的决策依据,而先进的制造环境使产品成本结构发生了巨大变化,传统成本核算体系无法清晰地揭示制造费用向各个产品的成本分配过程,作业成本法应运而生。作业成本法(Activity-Based Costing,ABC)是成本会计系统领域中的成本管理理论和计算方法,能够为产品生产决策提供更为精确的成本信息。将作业成本法与约束理论相结合,并利用运筹学的相关知识,在基于作业简单产品生产决策、复杂产品生产决策线性规划基础上构建目标规划模型,从而指导企业科学地进行生产决策,促使企业经济效益在各种约束条件下实现最优化。

Analysis of Activity-based Production Decision

The production decision problem is the important component of enterprise production operations,the correct cost information can provides reliable basis for the decision,the advanced production environment makes the structure of production cost change greatly and the traditional cost accounting system cannot clearly uncover the process of cost allocation in various products,thus cost coming into being.The ABC is the cost control theory and its computing method in cost accounting system and can provide the more reliable cost information for the production decision.This paper attempts to combine activity cost method with constraint theory and uses the related knowledge of operational research to construct a target program model based on ABC and linear programming of the complex product production decision,thus guiding the scientific production decision and promoting the optimization of the enterprise performances under all kinds of restrained conditions.