摘要
为了实现企业的精细化成本核算与管理,在分析作业成本法原理和已有作业成本核算典型模型的基础上,结合企业的生产流程及其生产成本构成特点,提出了企业作业成本核算模型,并对其成本核算的过程和方法进行了研究和阐述。现以某公司实际需求为背景,运用所述的模型和方法,设计和开发了该企业的作业成本核算系统,并对系统的集成环境、体系结构及其功能模型和信息模型进行了详细说明,结果验证了作业成本核算模型的有效性和实用性。
In order to achieve the refinement cost accounting and management of the enterprise, based on the analysis of the activity-based costing principles and on existing job costing typical model, combined with the production process of its production costs constitute characteristics of enterprise, the job cost accounting model was proposed and research and its cost accounting process and methods were studied. Taking the actual needs of a company as the background, using above model this paper made the design and development of the job cost accounting system of the enterprise, and carried out detailed exploration to system＇s integration environment, the architecture and functional model and information model, the results verify the effectiveness and practicality of the job-costing model.
出处
《价值工程》
2013年第7期113-115,共3页
Value Engineering
关键词
机械制造企业
作业成本法
作业成本模型
machinery manufacturing enterprises
activity-based costing
operating cost model
