Research On Cost Accounting Of Spinning Based On Spin - Speed Perception

With the development of economic globalization, the competition betweendomestic and abroad enterprises increasing more and more, to improve the survivaland development capabilities, enterprises have been forced to reduce costs, improvequality and enhance their own competitiveness. Costs and quality competition havebecome a key element of the modern enterprise. As China’s traditional industries,spinning industry has achieved rapid development into the21st century, however, mostof spinning enterprises still using traditional costs-management methods, the size ofquality and costs is big, and management accounting extensively, competitiveness ofenterprises affected severely, and the traditional costs-management methods has beendifficulty to meet the needs of society and the rapid development of enterprises, how tofind advanced costs management ideas and technology to achieve meticulousaccounting of the spun yarn production costs in spinning enterprises is an urgent issuesto be addressed.Aiming at the above problems, this thesis supported by the scientific andtechnological project of the China Textile Industry Association "key technologies R&Din clothing intelligent management and services based on Internet of Things(IOT)(thesis No.:2011085), with the IOT, put forward an Activity-Based Costing(ABC)method based on Spindle speed-sensing, and used in spinning enterprises for the firsttime. Through inquiring large amounts of technical information in foreign languagesand investigating in spinning production, author completed the following works:(1) According to the process of Spinning Crafts and with the knowledge of IOT,acquired spindle speed data by trigger-sensing, constructed spun yarn qualitymonitoring model and machine condition monitoring model.(2) Based on the idea of Activity-Based Costing, divided the spun yarn productionactivity and costs, constructed the relationship between the resource consumption costsand quality consumption costs, and at last achieved the accurate accounting on thespun yarn production costs.(3) Based on the above research, design and implement the ABC costing systembased on the spindle speed-sensing, after the system analog, spindle speed-sensingmodel and the Activity-Based costing method accurately reflects the spinning costingprocess, achieved the goal of meticulous management of spun costs, provided a reference for promotion and application in the spinning enterprises.