The Research And Development Of Production Cost Management System For Scroll Compressor

Under the circumstance of market economy, production cost is a measurement of production consumption. The enterprise determines the profits based on the difference between sales revenue and various expenditures in the production process. Thus, under the current competitive social economy, production cost management is an effective means to boost the enterprise’s competitiveness, which can effectively increase the enterprise’s economic efficiency and take reasonable measures to cut the cost. Cost control in the production management is a very important job, and so is the production cost method. The computing method adopted by the enterprise for production cost calculation determines whether the enterprise calculates the cost reasonably and accurately.The calculation model based on process cost is proposed in the thesis, which transfers product cost calculation into the various processes of product manufacturing and computes production expenses through the calculation of every process’s expense in the production. However, when the expense of every process is calculated, it requires each department to transfer information timely and lagging situation is not allowed. If information transfer lags, there will exist a certain difference between computing cost and actual cost, and the data size based on the process operating expense is large, so the realization of manual computation will fall through. While production cost management system can easily solve the above issues and achieve information sharing among the departments and the integration of logistics, value flow and information flow.Production cost management system researched in the thesis is grounded on the enterprise informatization and specific management philosophy. The subdivision of cost work not only reduces the workload of financial staff but also increases efficiency and effectively reduces production cost through coordinating plans, controlling and managing every production cost by the enterprise management personnel. The in-depth research on development platform and related technologies is conducted in the thesis. According to the user’s requirements and analysis, the adoption of system design of B/S model, database designed with the application of PowerDesigner and silveFlight platform make each functional module and user interface realized.