基于作业成本法的矿用液压支柱成本研究

Research on Mine Hydraulic Prop Cost Based on ActivityBased Costing

文中主要探索了作业成本法在某矿用液压支柱制造企业中的应用,通过现场研究、工作人员访谈等方法确定作业,绘制作业图。在进行成本归集时,将经验法与测量法相结合确定资源动因,把资源分配到每一项作业,然后按照作业分类确定作业动因,把作业成本分配至产品,得出该企业液压支柱的生产成本,从而为企业产品的成本控制提供参考。

This paper mainly explores the application oi Activity-Based Costing m a mining hydraulic prop in manufacturing enterprise; determine the operation by means of field research, staff interviews, drawing the operation chart. In the cost accumulation, empirical method and measurement method are combined to determine the causes of resources, the allocation of resources to each task, and then follow the operation to determine the classification of work motivation, assign activity costs to products, the enterprise of the hydraulic prop production cost, so as to provide reference for enterprise product cost control.