摘要
随着制造业自动化的发展及现代管理技术的运用,重型装备制造过程间接费用比重越来越大,制造过程中产生的不符合要求成本(PONC)也越来越引起企业的重视。为了对制造过程中不符合要求的成本进行有效控制,提出了工序PONC指标研究方法,建立目标PONC数学模型,运用作业成本法基本原理将目标PONC分配到各工序,运用层次分析法对影响工序PONC的5M1E进行分析,确定了各影响因素的重要度。并通过重型装备典型零件制造过程的案例分析,证明了PONC指标研究的重要性和有效性。
With the development of manufacturing automation and the application of modem management technology, the proportion of indirect cost in heavy equipment manufacturing process is larger, and the enterprises pay more and more attention to the price of nonconformance （PONC） in manufacturing process. In order to control the quality cost of manufacturing process effectively, the method of working procedure objective PONC was proposed, the mathematical model of objective PONC was established, objective PONC was assigned to working procedure based on activity-based costing, the 5 M1E influence factors of working procedure PONC were analyzed, the importance of influence factors was determined. The importance and the effectiveness of PONC index research are proved by the case analysis of manufacturing process of heavy equipment typical part.
出处
《机床与液压》
北大核心
2011年第23期48-50,共3页
Machine Tool & Hydraulics
基金
山东省科技攻关项目(2007GG10004004)
关键词
制造过程
工序
PONC
Manufacturing process
Working procedure
Price of nonconformance （PONC）
作者简介
解德凤（1984-），女，硕士研究生，主要研究方向为制造系统质量成本控制。E—mail：xiedefeng1984@163．com。
