Research On Investment Desion Of Advanced Manufacturing Technology Item

Advanced Manufacturing Technology (AMT) is the demanded of integration of the global economy and the individuation of market demand. The great merit of AMT lies in its broad Intangible benefits. However, appraising its benefits is very important but difficult to do. Intangible Benefits act as an important effect in correcting appraisement the benefit of AMT. Combined with the Hebei Science Fund project Comprehensive appraisement method of Intangible Benefits of Advanced Manufacturing Technology, comprehensive appraisement method of Benefits of AMT is emphasized after studying the literatures domestic and abroad. The main research work of this paper is as follows:The physical constitutes of manufacturing system are analyzed and the special feature of AMT is put forward. According to the operation character, the evaluation of Economy, Intangible Benefits, and risk are put forward. The paper gives some implication for the future research.This paper analyses the unsuitable problem between AMT project and the using accounting system now. The basic requirements of cost accounting system are put forward and a suitable cost accounting for AMC is found. This paper studies the calculation procedure of activity cost, puts forward the classification of activity cost and gives the formula of every kind of activity cost.The effect factors of Intangible Benefits of AMT are analyzed in detail. This paper puts forward the inner effect factor-activity factor and outer factor-environment factor. With further research, the principles of selecting appraisement indexes are put forward, and according to the Intangible Benefits occurring mechanisms, the strategic and tactical Intangible Benefits appraisement indexes are given in this paper. Then, the comprehensive appraisement indexes system is obtained in the paper.A new tactical Intangible Benefits appraisement thought is given in this paper and the limitations of traditional appraisement methods are analyzed. To appraise the Intangible Benefits scientifically, this paper puts forward a comprehensive flexibility appraisement method and appraisement formula. Also, in this paper, the strategicIntangible Benefits appraisement thought is put forward. A mathematic model is built to appraise the Intangible Benefits and monetized outcome is got.Then, this paper uses Fuzzy Analysis Hierarchy Process (Fuzzy AHP) Method to get the proportion among the effect factors and further gets the project risk of each strategic factor.Using Qingyun Machinery AS100J project as an example, this paper takes an empirical research of the comprehensive appraisement method of economy benefits, Intangible Benefits, and risk of AMT. The outcome indicates that the method is scientific and feasible.