Reserch On Cost Management Mode Of Flexible Production Line Of Company A

With the rise of intelligent manufacturing,more and more modern manufacturing enterprises are promoting the flexible production mode with digitalization and informatization as the main mode.However,the flexible production mode differs greatly from the traditional manufacturing mode,and the corresponding cost occurrence mode varies greatly.The cost management mode under the traditional manufacturing mode can not meet the need of new manufacturing mode.Therefore,it is great significance for manufacturing enterprises to explore and study the cost management of flexible production line for intelligent manufacturing.Company A is a subordinate unit of a large military industrial group in China.In this paper,the flexible line cost management model under the intelligent manufacturing mode is studied by means of literature research,exploratory research,system science research and empirical research.On the basis of reading a lot of references at home and abroad,this paper discusses the characteristics of flexible production line under intelligent manufacturing mode,the connotation and method of cost management.Secondly,it explains the overall design idea of cost management mode of flexible production line oriented to intelligent manufacturing of Company A,and the specific method of establishing cost management mode,mainly through combing the operation process of flexible production line,analyzing the characteristics of cost occurrence of new production line,and setting up operation center according to resource consumption and operation situation.Select key cost drivers,establish activity-based costing system,accurately calculate the actual cost of production line;rely on product M-BOM,forecast sub-standard cost according to historical cost level and process simulation,establish internal standard cost system;optimize production and manufacturing related business systems,implant master data of standard cost,and build up.The cost management information platform realizes the dynamic and explicit management of cost accounting,cost analysis;finds the key and difficult points of cost control according to the results of cost analysis and evaluation,and formulates corresponding cost improvement measures,continuously improves and optimizes the cost management mode,transforms the traditional cost evaluation mode,and uses the characteristics of flexible production platform to build it.The multi-dimensional cost evaluation scheme covering the process and results.Finally,the implementation effect of this cost management mode in enterprises is summarized,and some experience inspiration is obtained.Through the research on the cost management mode of flexible production line under intelligent manufacturing mode,this paper effectively solves the problem of the lack of cost management and control mode of flexible production line in enterprise A,realizes accurate cost accounting,effective control and scientific evaluation,strengthens the production process management and control ability,and improves the management index of flexible production line.The replicable cost management mode suitable for flexible production line has been formed in the enterprise,which effectively improves the resource utilization rate and value creation ability of the enterprise,lays the cost management foundation for the establishment of the follow-up flexible production line of the enterprise,and promotes the rapid landing of the enterprise's "intelligent manufacturing" development plan,as well as the industry's flexible production line.Cost management provides a reference.