Research On Mode And System Of Cost Management For Machine Shop Based On Manufacturing Execution System

With the arrival of information and economic globalization age, it vital formechanical manufacturing enterprises to enhance the management and control toproduct cost. The cost of machine shop is the essential part in the enterprise cost andeffective management and control of product cost can make the machine shopmanagement better and provide the valid data to support product pricing.However, because of the flexible and complex production process, there still lotsof machine shops use the mode of extensive and keeping business records to managethe cost, and adopt the traditional absorption costing method to compute cost, andresult in simplifying the process of cost accounting and reducing the reliability of cost.In addition, in machine shop, the value of other methods which have good effect inother fields is weaken, such as the method of activity-based costing, which takes the“activity” as based unit and does the cost collection and coat allocation according tothe different activity drivers, could not be easy to divide the activity, clear the activitydrivers and collect the expense in the production process.Therefore, on the base of the research and analysis of problems and needs aboutthe cost management in machine shop, and in order to help the mechanicalmanufacturing enterprise implement the refinement and informatization costmanagement in machine shop, the activity-based costing method and the absorptioncosting method are combined, and a mode of cost management for machine shop basedon manufacturing execution system(MES) is established, and then related key businessprocesses and strategy are studied deeply, the information system is designed which isbased on the management mode.First, aiming at the present situation and perplexity of cost management inmachine shop, combining with the production characteristics, a management mode ofcost management for machine shop based on MES is set up, and around the life cycleof cost, the process of cost budget, cost accounting, cost analyzing and cost controllingare emphatically analyzed respectively, as well as the management strategy ofrefinement and informatizaiton man-hour, the method of computing cost and analyzingcost.Second, based on above research, the cost management subsystem ofmanufacturing execution system for machine shop is designed, at first, the functional demand and nonfunctional demand of the system are analyzed, at second, thesubsystem based on MES is established, the incidence relation of cost subsystem andMES is defined and the system information integrated scheme is proposed, at third, thesystem function mode and information mode are studied deeply, including system dataanalysis and function structure building.Finally, what the paper researched and analyzed is made good use of and obtainsan effective result in implementing cost management subsystem in the machine shop inChongqing jiangjin turbo&charger company limited.