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本文作者从研究所生产批量少、品种多的特点出发,结合热加工的具体情况,提出一种以生产总成本为基础、以地区工艺协作价为依据的热加工工时定额法。用此法总结出的一组经验公式计算工时定额,对研究所的课题成本核算有促进作用。但计算中尚未考虑工人等级系数和受批量变化影响的批量系数,所以执行中可能会出现矛盾,若以此法考核工人劳动量也不甚合理。在执行中应予以注意,使其不断改进完善。
Based on the characteristics of small volume and variety of products produced by the Institute, the author put forward a heat processing method of quota based on the total cost of production and based on the regional process cooperation price. Using this method to sum up a set of empirical formula to calculate the working hours quota, the Institute of the subject costing has a catalytic role. However, in the calculation, the coefficient of the worker’s grade and the batch coefficient affected by the variation of the batch have not been taken into consideration. Therefore, there may be contradictions in the implementation. It is also not reasonable to check the worker’s labor in this way. In the implementation should pay attention to make it continuously improve and perfect.