cost accounting and value stream analysis for digital resources have important practical significance for enterprises intelligent manufacturing investment and transformation. A kind of multi factor production cost model is established based on the composition domain reference model architecture for intelligent manufacturing. According to the cost accounting requirements of different management levels
the coupling relationship model of cost nodes between different management levels is established
and the unified modeling and data consistency of multi-level cost models are realized. It can be used to value flow analysis for enterprise intelligent manufacturing
and provide theoretical basis and cost calculation model for improving the cost efficiency of intelligent manufacturing and investment decision.
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references
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