摘要
目的研究基于平衡计分法和作业成本法的包装企业成本管理与控制。方法通过分析包装企业成本管理和控制,研究其成本与产品质量等多方面因素的关系;通过分析BSC+ABC的互补和整合,分析包装企业成本管理中运用该方法的适用性和可行性。结果通过将成本细分至包装企业各项流程,得到了运用BSC+ABC方法的体系及指标,并提出了包装企业中基于该方法的过程步骤。结论基于BSC+ABC方法为包装企业成本管理与控制提供了一种新思路,并主动、动态地服务于包装企业成本管控,不仅有利于实时监测成本,且能帮助企业灵活高效地制定战略,进而提升管理绩效。
The work aims to study the cost management and control of packaging enterprises based on balanced score card(BSC) and activity-based costing(ABC). By analyzing the cost management and control of the packaging enterprise, the relationship between the cost and product quality was studied. By analyzing the complementarity and integration of BSC+ABC, the applicability and feasibility of the proposed method in the cost management of packaging enterprises were analyzed. By subdividing the cost into various processes of packaging enterprises, the system and indexes using BSC+ABC method were obtained, and the process steps based on the proposed method in packaging enterprises were put forward. The BSC+ABC method provides a new idea for the cost management and control of packaging enterprises, and actively and dynamically serves the cost control of packaging enterprises, which is not only conducive to real-time monitoring of costs, but also helps enterprises to formulate strategies flexibly and efficiently, thus improving management performance.
作者
罗丹
ZHANG Hong;XIAO Zhao-hui(Chongqing University of Technology,Chongqing 400050,China)
出处
《包装工程》
CAS
北大核心
2019年第1期259-262,共4页
Packaging Engineering
关键词
包装企业
平衡计分卡
作业成本法
成本管理
packaging enterprise
balanced score card
activity-based costing
cost management
