基于作业成本的服装企业业务过程分析方法

The method of apparel manufactures business process analysis based on activity-based costing

提出基于作业成本的业务过程分析模型.以服装企业为例,分析了成衣生产流程.探讨从业务过程分析模型以及业务流程模型导出资源层次结构的方法.给出了作业成本的计算方法,利用其数据表完成作业成本计算.

The business process analysis model is provided based on the operating costs.By analyzing garment enterprises,the production process is analysed.The method for export operating costs,operating and resource hierarchy from business process analysis model and business process model is also mentioned.The method of calculating operating costs is concluded,the activity-based costing is completed by using operating cost table.