摘要
随着市场制度的日趋成熟,包装企业发展也日渐完善,传统成本法已经不能满足企业成本准确核算的要求。鉴于作业成本法(ABC法)能够对企业成本提供更为准确的核算,通过运用作业成本法,并结合工业工程(IE)的思想,建立一个新的成本控制体系,对企业进行工作结构分解和流程再造,并在新的成本控制体系下重新对企业成本进行核算,说明改进后的作业成本法可以得到相对准确的包装企业成本信息。
With the increasing maturity of the market system, the development of packaging enterprises has become more perfect. As cost calculation accuracy of enterprises is also increasing, the traditional cost system cannot meet the requirement of accurate cost accounting. In view of activitybased costing （ ABC ） can provide more accurate accounting to enterprises, a new cost control system was established in this paper based on the combina- tion of ABC and industrial engineering （IE） idea. Work breakdown structure and process reengineering was conducted to enterprises, and the cost was re-accounted under the new system. And it is concluded that the improved activity-based costing can get relatively accurate cost information for packaging enterprises.
出处
《森林工程》
2011年第6期69-72,共4页
Forest Engineering
关键词
作业成本法
工业工程
成本核算
activity-based costing
industrial engineering
cost accounting
