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基于增量接收技术的大型单件集成生产与成本控制研究
Study of Integration Production & Costing Control Based on Increasingly Receiving Technology
【作者】 苏翔;
【导师】 宁宣熙;
【作者基本信息】 南京航空航天大学 , 管理科学与工程, 2005, 博士
【摘要】 根据大型单件生产模式生产组织过程中存在的“边设计、边生产、边修改”的特点,以及其多样性、动态性、多变性,基于 ERP 集成环境,提出了增量接收技术的概念、体系结构、应用范围与现实意义;并在此基础上构建了产品工艺数据管理(PPDM)的概念,通过 PPDM 实现了 ERP 与 PDM/CAPP的集成;给出了基于增量接收技术的集成生产控制系统与动态成本控制系统的实现方案;简要介绍了采用增量接收技术研制的软件系统的主要功能,通过在四家大型企业的成功应用,在实践中对集成生产控制系统、动态成本控制系统的集成与分系统进行了有效的验证,进一步阐述了增量接收技术的有效性。 增量接收技术具体处理过程包括:①在已经准备好的部分技术资料的基础上针对订单中的个性需求,及时为生产提供所需的技术资料而进行增量式技术配置;②通过对五种数据更改情况的分析以及对四个数据处理阶段的划分,实现了动态、及时地接收上游数据、刷新下游数据,使系统内数据保持一致,为实现以信息系统实时指导实际生产系统,有效解决了集成环境下的生产组织与控制提供可能;③为成本管理与控制提供实时、完整的资料,实现了成本控制与生产等其它系统的统一。 基于增量接收技术的集成生产控制系统,通过与 OPT、TOC、MRPII、JIT、GT 的融合,针对大型单件生产模式的生产组织特点,采用增量接收技术,在动态、及时地获得技术资料的基础上,首先实现粗能力平衡,保证重要件在关键设备(资源)上的瓶颈工序上加工时不发生停工待料或延期加工,以此形成主生产计划;其次围绕主生产计划编制重要件的其它工序及其它零部件的作业计划,以保证主生产计划的严格执行。 基于增量接收技术的动态成本控制系统,在增量接收技术的支持下能够实时地将目标成本管理贯穿产品生产全过程,通过建立目标成本、设计工艺成本、定额成本、实际成本之间的勾稽关系,实现了目标成本与定额成本及实际成本的结合,达到了将成本管理由事后核算转为事中控制、最终以事前预测替代事后核算的目的。
【Abstract】 According to the characteristic of “synchronic design, production and modification” in the process of large and piece production, as well as its variety, development, changability, the concept, system structure, applied range and practical significance of increasingly receiving technology are put forward based on ERP. Therefore the concept of Product Process Data Management (PPDM) is set up. Integration of ERP and PDM/CAPP is achieved through PPDM. This paper describes achieving program of Integration Production Control & Dynamic Costing Control Based on Increasingly Receiving Technology. It also gives a brief introduction of software about Increasingly Receiving Technology. The software is improved effective on integration of production control and costing control and its sub-system through its sucessful application in 4 large enterprises. Effectiveness of Increasingly Receiving Technology has been further improved. The concrete process of Increasingly Receiving Technology includes: 1) to deliver needed technical information for production punctually on the basis of customization and partially prepared technical information. 2) through the analysis of 5 kinds of data modification and the partition for 4 data handling stages to achieve taking over the data from upper reaches and renewing the data of lower reaches promptly that keeps the data in system consistent. This makes it possible for using information system to guide actual production system and solving the production organization and control under integrated environment efficiently. (3) offer real time and complete information for costing management and control to accomplish unification of costing control and production and other systems. In the integration production control system of Increasingly Receiving, according to single large item production organization character, through the combination with OPT, TOC, MRPII, JIT and GT, Increasingly Receiving Technology is used to realize rough ability balance first based on acquiring dynamitic technical information in time. This insures that the production of key parts on the bottleneck process of crucial equipment (resource) will not be stopped for material or any delay so to form main production plan. Then plan of other processing of the key parts and production of other parts is made around the main production plan so the main production plan will be carried out strictly. In the dynamic costing control system of Increasingly Receiving, with the support of Increasingly Receiving technology, the goal costing management is run through whole production process on real time. To control the costing in production and to replace afterward accounting so that it can be achieved the goal of foreseeing costing in advance not afterward accounting, the goal costing is combined with quota costing, check costing and actual costing accordance with establishing the relationship among goal costing, design processing costing, quota costing and actual costing.
【Key words】 Increasingly Receiving Technology; ERP; PPDM; Large-piece OKP; Production Control; Costing Control;