作业成本管理在农机企业的应用研究

Research on Application of ABC in Agricultural Machinery Enterprises

基于电子信息的飞速发展,传统的管理观念和管理技术正发生巨变,适时制(JIT)采购与制造系统、零库存、单元制造、全面质量管理等崭新的管理观念的产生,导致了企业传统采购与制造过程发生深刻变化,作业成本法应运而生,正在逐步替代传统的成本管理控制方法。本文拟以作业成本法基本原理的分析为基础,以农机生产企业CCNJ公司为例,分析作业成本法对农机企业管理的影响,提出在农机行业推广作业成本法,努力降低生产成本、提高决策水平,为我国的农业经济发展做出应有的贡献。

With fast development of electric information, traditional management concept and technology change greatly. Many brand new management concepts lead to radical change in traditional procurement and manufacturing system such as Just In Time procurement and manufacturing system, Zero Inventory, Cell Production, Total Quality Management and so on. ABC （ActivityBased Costing） emerges on this background and takes the place of traditional cost management method： Effect of ABC on agricultural machinery enterprises management is illustrated with CCNJ agricultural machinery company on the base of ABC theory. The suggestion of popularizing ABC in agricultural machinery industry is advanced to reduce production cost, to improve the level of decision-making and to contribute to agricultural economy of China.