铸造成本核算电算化在我厂的应用

Cost Accounting Computerization for Casting in Our Plant

基于铸造企业工艺流程、生产作业特点和手工成本核算的局限性,阐述了使用成本核算系统的重要性,及成本核算系统搭建的整体框架。对在整体框架中如何细化成本核算,反映成本中心的成本水平,及对成本核算流程中如何进行生产过程成本控制、投入产出控制等过程控制进行了介绍。说明了成本核算系统在我单位所起到的作用和取得的实际效果,成本核算系统提高了产品成本控制水平,为进行有效的成本决策和价格决策提供可靠的数据支撑。

Basing on casting process,the characteristics of production operations and limitation of manual cost accounting,the importance and the overall framework of cost accounting system were elaborated. Detailed cost accounting and the level of cost center in the overall framework,and costs control and input-output control in the cost flow were presented. The role and the actual results of the cost accounting system in our plant were explained. The cost accounting system improves the level of cost control and provides the reliable data for effective decision-making of cost and price.