【摘要】 针对传统刀具管理模式中的一些弊端,围绕刀具的投入期、使用期和报废期提出了刀具全寿命周期管理的概念,并提出刀具成本的核算的具体方法,利用基于刀具理想切削过程的时间累计法实现了刀具成本核算中的加工成本的核算。更多还原

【Abstract】 since there is some shortcoming in the traditional tool management system,according to the phase of purchase,phase of using,phase of rejecting,this paper describes the tool management based total life of tool,and,put forwards the method of calculating cost of tool,and realizes calculating of manufacturing cost by methods of adding up all the cutting time of tool.更多还原