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margin-bottom: 0px; text-align: left; text-indent: 32px; padding: 0px; clear: both; max-width: 100%; box-sizing: border-box; min-height: 1em; overflow-wrap: break-word !important;"><span style="font-size: 18px; color: rgb(0, 0, 0);"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;">156『工艺流程成本</strong></strong><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">』</strong></span></p></section></section></section></section></section></section></section></section><p></p><section powered-by="xiumi.us" style="white-space: normal; margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; 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overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 20px 0px 13px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 10px; max-width: 100%; box-sizing: border-box; color: rgb(240, 176, 121); line-height: 1.8; letter-spacing: 1.8px; overflow-wrap: break-word !important;"><p style="margin-bottom: 16px; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);">&nbsp;各位朋友大家好。欢迎来到Tonii老师精益讲堂。接下来Tonii老师将带领大家进入每天5分钟精益伴你行系列课程。</span></p><p style="margin-bottom: 16px; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);">&nbsp;今天我们学习的是<strong>工艺流程成本</strong>。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">在确定产品成本时，一般有两种方法：</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: black; letter-spacing: 2px; font-family: 微软雅黑, sans-serif; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">当在一定时期内生产多个产品时，使用的是<strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">分批成本法</strong>（job costing)。按照该方法，将劳动、物料和一般管理成本分摊到每个产品上。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">另一种方法是<strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">工序成本法</strong>(process costing)，最常用于以连续法生产产品的行业里，如纸张、炼油或水泥等。在这些加工行业里，由于生产是连续进行的，因此不可能将一定期间内的特定成本分摊到某个特定批次产品上去。在这个特定时期内所耗费的劳动、物料和一般管理费用是累计产生的，因此可以将其分摊到部门或工序，而不是具体产品上。总生产成本可以通过将累计成本汇总而得出，然后再根据这个特定生产期间内所生产的产品数量来加以分摊。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">一般来说，所需生产的数量越多，选用专用流程的概率就越大。一项作业的功用特殊性越强，其生产的速度就越快。通常，这类特殊机器或特殊工具、夹具的资本成本很高。这些资本成本称为固定成本，而生产或运营成本则称为可变成本。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">固定成本</span></strong><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">(fixed cost)</span><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">。固定成本是不随所生产的产品数量而变动的成本。设备和工具的采购成本及换模成本被视为固定成本。不管产量是多少，这些成本都是一样的。如果一个流程的换模成本为200元，那么不管其产量为多少，该成本都不会改变。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">可变成本</span></strong><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">(variable cost)</span><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">。可变成本是随产量而变化的成本。直接人工(直接用于产品制造的人工)和直接材料(直接用于生产产品的物料)是主要的可变成本。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">假设一个产品的加工时间为每单位12分钟，人工成本为每小时10元，材料成本为每单位5元，那么</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">单位可变成本=12÷60×10+5=7(元/单位)</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">总成本就非常好计算了，其计算公式为：</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">总成本=固定成本十单位可变成本×所生产的数量</span></strong><span style="color: black; font-family: 微软雅黑, sans-serif; font-size: 17px; letter-spacing: 2px;">&nbsp;</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1.8px;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">例题：</span></strong></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">某工艺流程设计师可选择两种方法来加工一个产品。方法A：机床和央具等固定成本需花费2000元，每单位产品的可变成本为3元。</span><span style="margin: 0px; padding: 0px; max-width: 100%; color: black; font-family: 微软雅黑, sans-serif; font-size: 17px; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;">方法B：</span><span style="margin: 0px; padding: 0px; max-width: 100%; color: black; font-family: 微软雅黑, sans-serif; font-size: 17px; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;">需要一个特种设备，成本为20000元，每单位产品可变成本为1元。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">假设x为所生产的产品数量，即：</span><img class="rich_pages" data-ratio="0.2572347266881029" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/x7XibiaRviayZgib8lwOfDlf0f1dKA5KLuWITyzKzHISOQwPg0ic7fWsMfLRB6sn3SiaibmyhMCRHPibXeRduW9fBfZaicg/640?wx_fmt=png" data-type="png" data-w="1244" _width="677px" src="//cdn-2c-02.industics.com/public/upload/image/20210415/1618480977424879.png" crossorigin="anonymous" alt="图片" data-fail="0" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; height: 116px; width: 475px; visibility: visible !important; float: left;" width="475" height="116"/><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">下表显示了当所生产的数量增加时总成本的变化，并用图形表现了表中的成本数据。从下表和下图中，我们可以看到开始时，方法A的总成本和单位成本比方法B的低一些。这是因为方法B的固定成本高，而固定成本要分摊于数量较少的产品之中。尽管随着产品数量的增加，两种方法的总本都在增加，但是方法A的总成本增加得更快。当产品达到8000~10000单位的某个数量时，方法B的总成本变得少于方法A。同样地，随着所生产产品的数量增加，两种方法的单位成本都在降低。然而，方法B的单位成本降低的速率更快，到产品数量8000～1000单位的某个数量时，两者的单位成本相等，把这个数量称为<strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">成本均等点</strong>（costequalization point，CEP）。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"><img class="rich_pages" data-ratio="0.6750572082379863" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/x7XibiaRviayZiaYYwxYibx0L4EKxebWwlycR0OQmNibdufTH7ib4icWgns7pHLiatJt8fsibWaRxKGxic0FEAft5mia6Dtxew/640?wx_fmt=png" data-type="png" data-w="437" _width="437px" src="//cdn-2c-02.industics.com/public/upload/image/20210415/1618480978914792.png" crossorigin="anonymous" alt="图片" data-fail="0" style="margin: 0px; padding: 0px; max-width: 100%; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important; height: 210px; width: 344px; visibility: visible !important; float: left;" width="344" height="210"/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">这里的成本均等点可以通过解方程的形式轻松得到，即：</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">总成本A=总成本B</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">固定成本A+单位可变成本A*数量=固定成本B+单位可变成本B*数量</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">2000+3x=20000+1x</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">X=9000</span><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">（单位）</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">成本均等点为9000单位，即在产量小于9000时，方法A花费少；在产量大于9000时，方法B花费少。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">&nbsp;</span><img class="rich_pages" data-ratio="0.46796875" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/x7XibiaRviayZgib8lwOfDlf0f1dKA5KLuWIUY9hwt0IjRHqfKicHEDialQtpwDhSibkXTPVNAO4Ows8y8TwNPJFibKBRA/640?wx_fmt=png" data-type="png" data-w="1280" _width="677px" src="//cdn-2c-02.industics.com/public/upload/image/20210415/1618480979538844.png" crossorigin="anonymous" alt="图片" data-fail="0" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; height: 193px; width: 428px; visibility: visible !important; float: left;" width="428" height="193"/><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">最后今天的结尾Tonii老师留一个例题，希望大家可以根据今天的学习内容进行思考和计算，并分享到我们的精益研讨交流群内</span><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">某流程的生产准备成本为200元，每件产品加工时间为5分钟，每小时加工成本为30元，请计算：<br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></strong></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">a.固定成本<br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></strong></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">b.可变成本<br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></strong></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">c.批量为500件时的总成本和单位成本</span></strong></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(240, 176, 121); font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">d.批量为1000件时的总成本和单位成本</span></strong></p><p style="margin-bottom: 16px; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"><br/></span></p><p style="margin-bottom: 16px; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);">&nbsp;今天的课程就到这里，感谢大家！</span></p><p style="margin-bottom: 16px; text-indent: 35px;"><br/></p></section></section></section></section><section powered-by="xiumi.us" style="white-space: normal; 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padding: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(238, 237, 235); border-width: 1px; border-style: solid; border-color: rgb(238, 237, 235); background-size: 22px; background-position: center center; background-repeat: no-repeat; vertical-align: middle; height: auto !important; overflow-wrap: break-word !important; visibility: visible !important; width: 101px !important;"/></section></section><section powered-by="xiumi.us" style="white-space: normal; margin: 0px; padding: 0px; color: rgb(51, 51, 51); max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); font-size: 14px; text-align: center; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; max-width: 100%; box-sizing: border-box; min-height: 1em; overflow-wrap: break-word !important; text-align: center;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(255, 202, 0); color: rgb(0, 0, 0); overflow-wrap: break-word !important;">让慧工云小学妹为您带来更多咨讯</span></p></section><section powered-by="xiumi.us" style="white-space: normal; margin: 0px 0px 10px; padding: 0px; color: rgb(51, 51, 51); max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 406.188px; height: auto; overflow-wrap: break-word !important;"><img data-cropselx1="0" data-cropselx2="404" data-cropsely1="0" data-cropsely2="404" data-ratio="1" src="https://cdn-2c-02.industics.com/public/upload/image/20210329/1617009397883540.jpeg" data-type="jpeg" data-w="430" style="margin: 0px; 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