现代制造技术环境下的成本计算--作业成本计算.pdfVIP

Abstract Fundamentalchangesinmanufacturingtechnologyoverthelastdecadehavegeneratedanew manufacturingenvironmentwithmoreemphasisonproductquality,shorterthroughputtimes,andes- pecially,anincreasedflexibilityinusingavailablemanufacturingcapacityandindiversifyingproduc- tionprograms.Inordertoimprovetheircompetitiveadvantagecompanieshaveimplemented n‘ew manufacturingmethods.Manyoftheserequiretechnicalchangesinthefactory,suchasadvanced manufacturingtechnology(AMT),computer一aideddesign(CAD),compute:一aidedmanufacturing (CAM),andcomputer一integratedmanufacturing(CIM)etc.. Conventional