基于工序费用标准的成本控制方法探索

Cost Control Based on Processing Cost Standards

针对大型设备制造企业的单件、小批、多品种、大成套生产类型和生产组织特点 ,对比分析了传统成本控制方法在成本控制工作中的局限性 ,阐述了工序费用标准方法的特点及在这一类企业成本控制工作中的具体应用。

According to the large scale facility manufacturers which produce products in single piece, little piece, multiple kinds and large scale set, by comparison, this paper studies the limitation of traditional methods in controlling cost, and presents characteristic of method of making standard fee of working procedure and its application in cost control in manufacturers of such kind.