摘要
日责任成本核算控制,要求大宗原燃料、机动备件和辅助材料按日办理出入库手续,计算各生产工序责任成本,通过每日调度晨会动态反馈成本消耗信息,促进各生产工序控制成本消耗。
The date responsibility cost accounting control, the request large amount crude fuel, the mobile spare parts and the accessory material go through the warehousing formalities daily, calculates each production working procedure responsibility cost, through dispatches the early morning to meet the dynamic feedback cost consumption information every day, promotes each production working procedure control cost consumption.
出处
《莱钢科技》
2006年第S1期47-49,共3页
Laigang Science & Technology
关键词
责任成本
计量基础
日成本核算
过程管理控制
responsibility cost
measurement foundation
date cost accounting
process management control