摘要
实时定额成本控制系统对单个产品在其相应工序完成时工序成本进行实时计算,对影响各工序成本的因素识别分类纳入控制,介绍系统的建立、功能及其应用效果。
The real-time fixed cost control system can make real-time computation for the individual product in its corresponding procedure, and can identify, classify, incorporate and control the factors which influencing the various procedure cost. The construction,function and its application effects of this system were introduced.
关键词
工序成本
实时
定额
控制系统
Procedure Cost
Real-time
Fixed
Control System
