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首页> 外文会议>Process control, electrical amp; information conference ISA Pupid 38th annual symposium >Real Time grade costing - the use of process data for cost modeling
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Real Time grade costing - the use of process data for cost modeling

机译：实时等级成本核算-使用过程数据进行成本建模

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If manufacturing activities are properly identified, measured and related to the resources they consume, we are better able to understand the costs associated with the activities being performed. And, if the manufacturing activities being measured can be related to the production of a specific product, we can begin to understand the costs related to the production of that product. This understanding of the relationship between activities performed and resources consumed allows mill managers, operators, and planners to carefully organize the execute the manufacturing activities required to produce a given product with full knowledge of all costs which will be incurred. This understanding also facilitates accurate prediction of the financial consequences of performing an activity long before the activity is actually performed. Further, by measuring and analyzing the value associated with an activity and its associated cost, we are often able to identify resource consuming activities which may be eliminated from the manufacturing process.
机译：如果正确识别，衡量制造活动并将其与消耗的资源相关联，我们将能够更好地理解与所进行的活动相关的成本。而且，如果所衡量的制造活动可能与特定产品的生产有关，我们就可以开始了解与该产品生产相关的成本。对所执行的活动与消耗的资源之间的关系的这种理解使工厂经理，操作员和计划人员能够在充分了解将要发生的所有成本的情况下，精心组织执行生产给定产品所需的制造活动。这种理解还有助于在实际进行一项活动之前很久就准确预测执行一项活动的财务后果。此外，通过测量和分析与活动相关的价值及其相关成本，我们通常能够确定可能会从制造过程中消除的资源消耗活动。

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