试论作业成本计算原理及实例

An approach to calculating principle and examples about the cost of production

作业成本是一种把高科技成果运用于生产的、并和全面质量管理紧密结合的、适应市场消费小批量、多样化、个性化趋向需要的、把成本核算细化到每一生产过程中的成本核算方法。本文简介了作业成本的经济技术背景 ,对传统成本管理的不足做了简介 。

The cost of production is an accounting method which applies the achievement of high technology to the process of production which is closely connected with the total administration of productive quality and can meet the needs of consuming trend in small batches,diversity and individuality in the markets.It is a method that can make the cost of business account in every process of production meticulously.This paper describes the background of economic technology applied in the cost of production.The writer analyses the deficiency in traditional administration in the cost and the principle of cost of production makes the calculating comparison and also gives some examples to illustrate the issues of the cost.