摘要
根据现代模具制造的特征,分析了ABC法在模具企业内实施的可行性、必要性。结合模具制造过程,基于ABC法设置作业及作业中心,归集作业消耗的资源费用,确定成本动因、计算成本动因率,分配成本到各个相应作业,进而计算出产品成本,从而得到更为准确的产品成本,实现成本控制。
Based on the characteristics of the modern mould, it analyzes the feasibility and necessity of carrying out ABC for the mould enterprise. Aiming at the mould production process in work shop, it accumulates the cost as the resources consumed by activities. This method determines the cost drivers, calculates the cost driver rate and the cost, shares the cost with all activities to get more exactly product cost and control cost.
