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我厂原棉成本占生产总成本的百分之八十左右。因此,棉纺成本管理必须首先把注意力放在原料使用的经济合理方面,即研究“物尽其用”,最大限度地发挥原料的经济效益,一是尽量发挥原料的功能,提高产品使用价值;二是尽量减少产品生产过程中原料的消耗。这两点也就是原料使用中的价值工程问题。1988年以来,我们运用价值工程选择合理配棉方案,在产品质量和成本方面都达到预期的效果。
The cost of raw cotton in our factory accounts for about 80% of the total cost of production. Therefore, the management of cotton spinning costs must first focus on the economic and rational use of raw materials, that is, research on “doing its best” to maximize the economic benefits of raw materials, first, to maximize the function of raw materials, improve product use value; The second is to minimize the consumption of raw materials in the production process. These two points are also the value engineering problems in the use of raw materials. Since 1988, we have used value engineering to choose a reasonable cotton distribution program and achieved the desired results in terms of product quality and cost.