论文部分内容阅读
四、MRPⅡ成本管理成本是衡量各种制造资源耗用程度的货币表达形式,是评价制造资源计划执行成效的尺度,也是说明企业技术和管理水平的主要指标。讲经济效益离不开成本管理。从闭环MRP发展到MRPⅡ的重要标志之一就是把财务和成本管理也包络到系统中来。在MRPⅡ逻辑流程图中(见本刊1990年第5期),虽然把成本会计排在较后的位置,但实际上系统的每一个环节都要考虑成本问题。MRPⅡ管理要求加强企业全体成员的成本意识,就象TQC要求加
IV. MRPII Cost Management Cost is a form of monetary expression that measures the degree of consumption of various manufacturing resources. It is a measure of the effectiveness of the evaluation of a manufacturing resource plan, and is also a main indicator of the technical and management level of an enterprise. The economic benefits can not be separated from cost management. One of the important signs of moving from closed-loop MRP to MRPII is to include financial and cost management in the system. In the MRPII logic flow chart (see issue 5 of 1990), although cost accounting is ranked lower, in fact, every link in the system must consider the cost. MRPII management requires strengthening the cost awareness of all members of the company, just as the TQC requires.