The Research Of Manufacturing Cost Estimation Base On Production Process

Manufacturing Industry now is in condition of full competitive.The OEM cooperation mode can reduce the investment risk and optimize the allocation of resource of buyers,and consolidate the resource and generate scale effect of the manufacturers.In the OEM cooperation mode,the buyer and the manufacturer both are deeply concerned about manufacturing costs.Buyers need it to control purchase rate;manufacturers need it to offer a reasonable quotation.Therefore,rapid and accurate estimation of manufacturing cost of product is the point cared by both buyers and manufacturers.Base on studying of foreign and domestic cost estimation literatures,understanding the content and structure of general manufacturing costs.By focusing on machining products manufacturing costs and combining production process machining characters for intelligent consumer electronics industry and products,propose the production processes manufacturing cost estimation methods and build estimation model.The model takes full consideration of impact of raw material recovery on estimation accuracy and refines the calculation of equipment overall utilization,which could enhance accuracy of cost estimation.Base on the estimation model,combine with product case study,compare the results of regression estimation model,target costing method and production process based manufacturing cost model,verify the rationality and validity of the model,and then introduce application in OEM cooperation.