摘要
随着高新科技时代的到来和市场竞争的加剧,先进的生产制造技术和管理办法开始被广泛采用,制造环境发生了很大变化。随着企业生产方式的变化,导致产品成本结构的重大变化,直接材料、直接人工的成本所占比重下降,而制造费用的比例却大幅度的上升。传统的成本计算方法会导致产品成本的扭曲,这对企业的成本管理会产生很多的误区。文章针对水泥包装机产品进行作业成本法运用的探讨,为企业降低成本寻找一种新思路,改变传统方法带来的计算方法不适应性、成本核算内容的局限性和成本控制的无效性等问题,使产品成本发生的歪曲降低并为企业经营决策的正确性提供指导作用。
With the coming of new high-tech age and the market competition is intensifying, advanced manufacturing technologies and management measures have been adopted widely so that the manufacturing environment has changed greatly.With the changing of en- terprise productive way,leads the greatly change of product cost structure,the proportion of direct material and direct labor costs are decline, and the proportion of manufacturing cost is rising.Traditional costing approach will lead to a distortion for production, and this leads to many misunderstanding of cost management.A new method --ABC （Activity Based Costing） is tentative to be used in cement packaging machine for plant manager to get the true cost information.The decreasing of the costing distortion will provide guidance to the correctness of the business decisions.
出处
《企业技术开发》
2011年第4期192-194,共3页
Technological Development of Enterprise
关键词
作业成本法
水泥包装机
成本歪曲
经营决策
activity-based costing
cement packaging machine
costing distortion
business decisions
