| 智能制造模式下的成本结构变动及其成本优化 |
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| 引用本文： | 王蕾.智能制造模式下的成本结构变动及其成本优化[J].唐山学院学报,2018,31(3):91-96. |
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| 作者姓名： | 王蕾 |
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| 作者单位： | 兰州财经大学 会计学院, 兰州 730200 |
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| 摘 要： | 改革开放40年,我国已经建立了一套较为完整的工业体系,但是"大而不强"是我国制造业发展中面临的突出问题。智能制造作为21世纪制造业范围内的一次技术革命,已经成为了国际制造业竞争的主要领域。文章综述了智能制造的相关文献,梳理了智能制造技术的运行机理,分析了智能制造对生产技术、产业模式和产业形态、企业组织结构和管理方式产生的影响,以及由此导致的企业成本结构变化,并针对成本结构的变化提出了相应的对策。
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| 关 键 词： | 智能制造模式 成本结构 成本优化 |
Cost Structure Change and Cost Optimization in Intelligent Manufacturing |
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| WANG Lei.Cost Structure Change and Cost Optimization in Intelligent Manufacturing[J].Journal of Tangshan College,2018,31(3):91-96. |
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| Authors: | WANG Lei |
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| Institution: | College of Accounting, Lanzhou University of Finance and Economics, Lanzhou 730200, China |
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| Abstract: | Over the 40 years of reform and opening up, China has established a relatively complete industrial system, but "big but not strong"manufacturing is a prominent problem in the development of China''s manufacturing industry. As a technological revolution within the manufacturing industry in the 21st century, intelligent manufacturing has become the main field of international manufacturing competition. The purpose of this paper is to review the literature related to intelligent manufacturing,sort out the operating mechanism of intelligent manufacturing technology, and analyze the impact of intelligent manufacturing on production technologies, industrial models and industrial forms, corporate organizational structures and management methods,and the change of cost structure resulting from this. Finally, some corresponding strategies are proposed for changes in the cost structure. |
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| Keywords: | intelligent manufacturing cost structure cost optimization |
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