摘要
讨论了几种成本控制方法的异同点和适用范围 ;针对离散制造类型企业 ,讨论了基于工序费用标准的成本控制方法 ,提出了工序费用标准的概念 ,讨论了工序费用标准的测定方法以及如何根据工序费用标准进行成本控制 。
We proposed a new cost control method based on cost standard of working procedure(CSW). This method can effectively solve the complicated and difficult cost control problem of large intermittent manufacturing enterprise. We discussed the concept, calculation and use of CSW, and a cost control system based on CSW. The method had successful application in Harbin Electric Machinery Company Ltd. in China.
基金
国家 8 6 3/CIMS主题资助项目 ( 2 0 0 1AA414 0 10 )
国家科技攻关计划资助项目 ( 2 0 0 1BA2 0 1A6 3-KHKZ0 0 0 2 )~~
关键词
工序费用标准
离散制造企业
成本控制
CIMS
cost standard of working procedure
large intermittent manufacturing enterprise
cost control
