Cost Accounting System for Large Stamping Dies in CIMS

摘要

As an essential factor to price products, an important index of measuring an enterprise's managerial skill, and a major criterion of making managerial decision, cost is paid more and more attention. To calculate the cost of products accurately and timely is the foundation to make assessments of the performance of accomplishing cost plan and control cost index. In the process of manufacturing large automobile stamping dies , a set of dies usually need several months to be finished from design, process planning and material purchase to machining, grinding and assembling, because their process are very complex and variable and the production cycles are very long, as a result, cost computation for large dies is also vey complicated, consequently, It's significant to study and develop an cost accounting system for dies suitable for the conditions of their production process. This paper studied the composition of dies cost and the mathematical model of costing accounting, and proposed the architecture of cost accounting system for dies in CIMS. It's demonstrated that the system can achieve accurate and quick cost accounting and analysis, and provide a reliable foundation for a dies-manufactured enterprises to make cost strategy.