大型复杂产品成本核算系统研究

Study on costing system of large complex product

产品复杂性的增加,对成本核算提出了更高的要求。针对大型复杂产品结构和工艺复杂的特点,分析基于"推式"先进制造系统的大型复杂产品成本核算的特性,综合现有的理论研究成果,建立了大型复杂产品作业成本核算体系,在此基础上,提出一种适合大型复杂产品的成本核算模型。

With the increasing of product complexity, more requirements are raised to costing. Directed toward large complex product which structure and process are complex, the analyzed the characters of its costing in a push advanced manufacturing system. The proposes activity-based costing architecture for large complex product with synthesized theory. On basis of that, a model for costing of large complex product is introduced at last.