作业成本法在模具企业的应用研究

The Application of Working Cost Method in Die & Mold Enterprise

作业成本法是一种将间接成本更准确地分配到产品中的新型成本计算方法,本文分析了作业成本法在现代模具制造企业的可行性,并结合一家中型模具企业的实际情况,论述了作业成本法在该企业的设计研究。

Working cost method is a new type of cost calculation method to exactly distribute the indirect cost into products. In this paper, the feasibility of working cost method is analyzed in modern die ＆ mold manufacture enterprises, and the design of working cost method in this enterprise is stated by combining with the real instance of a middle-sized die ＆ mold enterprise.