浅析光盘复制企业的成本管理与分析

Cost Analysis and Management of CD-ROM Copy Enterprise

本文分析光盘复制企业的传统成本管理与分析的现状,发现光盘复制企业的传统成本管理与分析中的问题,结合光盘复制企业可采用的现代成本管理理念与分析方法,主要介绍了标准成本法、作业成本法、质量成本管理、诉讼成本管理、人工成本,提出实施现代成本管理是一个复杂的系统工程。

This paper analyzes the traditional cost analysis and management of CD-ROM copy enterprise, and tries to find out the problems in it. Combined with the modem cost management idea and analysis method, the paper mainly introduces the standard cost method, activity-based costing method, quality cost management, litigation cost management, and labor costs, and puts forward that the implementation of the modern cost management is complicated system engineering.