摘要
国家烟草专卖局提出"成本控制即时化"专题项目研究,对工厂层面全面提升成本管控水平具有极大的现实意义。以制丝线烟叶消耗为分析对象,对制丝线生产流程中产生消耗的工序点及原因进行了分析,对消耗进行了分类,提出了部分改进方法。对制丝线烟叶生产成本控制即时化中如何采集数据、如何实施、信息如何反馈、如何在生产过程中进行烟叶物耗进行过程控制也提出了一些方法和建议。
The specific study ＂Cost control in real time＂ proposed by the China Tobacco Monopoly Bureau has a great practical significance in improving the cost management level in cigarette factory. The paper taking the tabacco cousumptions in producing silk yarn as the research object, discussed the procedure nodes that generating tabacco consumptions and its causes. The paper classified the tabacco consumptions and put forward some solutions. The author also suggested how to collect data in the process of tabacco cost control in real time when producing silk yarn.
出处
《机械》
2014年第7期68-72,共5页
Machinery
关键词
生产成本
即时化
制丝线
production cost
in real time
silk yam production
