摘要
目前在服装企业小批量生产中,工时定额通常只能作为静态指标,而不能反映工时的动态变化,应用学习曲线制定动态工时定额是解决这一问题的有效方法。该方法通过拟合流水线的学习曲线确定批量系数,根据不同的批量条件用批量系数对标准工时进行修正,从而满足了工时动态管理的需要。该方法通过实例验证可行,使企业能获得更精确的基础管理数据,应用于成本核算、生产计划编制和劳动报酬支付等工作环节。
Time quota for small - batch production of garment corporation is fixed as a static index, which can＇t reflect the dynamic change of time quota. To set down the dynamic time quota by using learning curve is an effective method to solve this problem. The method is used to determine the batch coefficient by the learning curve, and the standard time can be modified by batch coefficient based on different batch conditions to satisfy dynamic management of time quota. It has been proved to be practical through example and can make enterprises obtain more accurate basic management data for cost accounting, production planning and labor payment.
出处
《上海纺织科技》
北大核心
2009年第11期52-54,共3页
Shanghai Textile Science & Technology
关键词
企业管理
服装厂
工时定额
小批量生产
学习曲线
批量系数
enterprise management
apparel plant
time quota
small bathes production
learning curve
coefficient of lot size
