基于BOM的产品标准成本计算系统的设计与开发

Design and Development of Standard Costing System Based on BOM

产品成本计算是企业管理的重要部分 ,绝大部分企业停留在实际成本的核算 ,而忽视了对产品成本的事先预测和事中控制。文章提出了从产品设计BOM出发 ,直接计算产品标准成本的一种方法 ,并详细叙述了系统的开发过程。

Costing is an important part of business management. Most of the enterprises just carry out actual cost accounting with neglecting cost estimation and cost control. A method for standard cost calculation beginning with BOM is introduced in this paper,and the developing process of the system is also elaborated. This system can realize cost estimation.