估时作业成本应用模型建构与分析——以AHN公司生产部门为例

The Establishment of the Application Model for Time Estimation Activity-based Cost and Its Analysis with an Example of a Production Department in ANH

以ANH公司为例,以估时作业成本法为基础,建立估时作业成本模型,运用该模型进行成本核算和资源预测。通过引入成本性态理论,力求成本信息的合理性和准确性;引入闲置生产能力理论,通过分析和管理企业闲置产能,优化企业生产组合,减少企业资源浪费,提高企业资源效率。

Based on the activity-based cost method, the established Time Estimation Activity-based Cost Model intends to be used for the cost ealculation and resource prediction by taking as the example the ANH company. The Mode/is to find out the rationality and accuracy of the cost information by use of the cost behavior theory. And it intends, on the basis of spare production capacity theory, to optimzie the production combination, reduce the resource waste and enhance the re- source efficiency in the analysis and management of enterprise spare productivity.