Inter-Enterprise Cost-Time Profiling
Inter-Enterprise Cost-Time Profiling
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企业间成本-时间分析
DOI：
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发表时间：
2006
期刊：
影响因子：
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通讯作者：
L. Rivera
中科院分区：
文献类型：
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作者：
L. Rivera
自一百多年前以来，衡量生产过程中的资源使用一直是一个受到严格审查的主题。传统上，成本核算系统和成本会计系统一直在制造企业中负责这些功能。另一方面，近年来精益制造已成为一个强大的和流行的变革力量。流程可视化和理解的首要工具是价值流图，它主要关注流程的时间维度。然而，显然，成本和时间的相互作用非常重要。这在日常生活中都能感受到，比如为信用卡、抵押贷款和其他类型的贷款支付利息。直觉告诉我们，一定数量的资金持有的时间越长，其成本就越高。而且，如果持有一天的资金量较大，显然会比持有一天的资金量较小花费更多。因此，成本和时间两者决定了金钱使用的真实的成本。然而，这种简单的感知并没有同样适用于制造过程的测量。他们通常集中在成本或时间，但很少在同一时间和他们的互动。1993年，西屋公司在几十年的工作基础上正式提出了成本-时间剖面的概念。简单地说，成本-时间曲线测量了在产品的制造过程中投入了多少资金以及投入了多长时间，创建了一个图表，显示了每个时间点的累积成本（成本-时间曲线），并测量了成本-时间曲线下的区域。
Measuring the use of resources in a production process has been a subject under great scrutiny since more than a hundred years ago. Traditionally, costing systems and cost accounting systems have been in charge of such functions in manufacturing corporations. On the other hand, in recent years Lean Manufacturing has become a powerful and popular force for change. A premier tool for process visualization and understanding is Value Stream Mapping, and it focuses primarily in the time dimension of the processes. However, it is clear that the interaction of cost and time is very important. This is felt in everyday occurrences, such as paying interests for credit cards, mortgages and other types of loans. It is intuitive that the longer a certain amount of money is held, the more it costs. Also, if a larger amount of money is held for one day, it will obviously cost more than holding a smaller amount of money. Therefore, cost and time, BOTH, determine the real cost of the use of money. However, this simple perception has not been applied equally to the measurement of manufacturing processes. They usually concentrate on either cost or time, but seldom in both at the same time and their interaction. The Westinghouse corporation formalized the concepts of the Cost-Time Profile in 1993, based on work done there during several decades. Simply put, the Cost-Time Profile measures how much money is invested in the manufacturing process of a product and for how long, creating a chart that presents the accumulated cost at every point in time (Cost-Time Profile) and measuring the area under