摘要
介绍了企业成本计算的现状,阐述了工序成本法,分析了工序成本法在无锡威孚高科技股份有限公司的应用,提出了工序成本法在实际运用中遇到的问题与解决方法。
This paper introduces the present situation of enterprise＇s cost calculation, expounds the process-based costing, analyzes the application of the process.based costing in Wuxi Weifu High-tech Joint Stock Company, and puts forward some problems existing in the actual application of the process-based costing and solving methods.
出处
《科技情报开发与经济》
2008年第8期174-176,共3页
Sci-Tech Information Development & Economy
关键词
成本管理
工序成本法
间接成本
标准成本
cost management＇
process-based costing
indirect cost
standard cost
