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In the paper business process of discrete manufacturing enterprise are partitioned in the light of value-added-chain. Account methods of product cost and process cost are put forward on the basis of ABC (Activity-based Cost).
本文在对离散型制造企业经营过程进行增值链划分的基础上，按照活动成本法思想确定了产品成本和过程成本的计算方法，分析了应用过程映像法进行关键经营过程辨识的缺点。
参考来源 - 离散型制造企业经营过程重组支撑技术研究·2,447,543篇论文数据，部分数据来源于NoteExpress
阀门制造企业的生产特点是多品种、中小批量为主的离散型制造。
The productive characteristics of valve manufacturing enterprise are discrete with varieties of products, mid batch production.
ERP系统既能支持离散型制造环境，也能支持流程型制造环境。
A new generation of ERP can support both dispersion and flowing manufacture surroundings.
论文首先对离散型制造企业中大型产品组装这个问题进行了分析，提出了解决问题的实用性和价值性；
First this paper analyzes the product assembling problem for large-scale product in discrete corporation, and then proposes the pressure and practicability of solving this problem.
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