高级制造技术下的成本计算与成本特性

Costing and Cost Characteristics in Advanced Manufacturing Technology

高级制造技术使产品成本计算的理论与方法发生了极大的变化。同时 ,高级制造技术下的产品成本 ,还呈现出许多不同于传统制造环境的特性。文中论述了高级制造技术下的成本计算制度 ;对高级制造技术下的成本计算对象进行了理论探讨 ,提出了高级制造技术下的成本计算对象的新观点 ,并对高级制造技术下的产品成本特性进行了分析与归纳。

The Advanced Manufacturing Technology (AMT) results in great changes in the costing theories and costing methods. At the same time, the product cost under AMT appears to have a lot of characteristics differing from those under the traditional manufacturing environment. A costing system and costing objects under the AMT are discussed. A new viewpoint of costing objects under the AMT is put forward, and the characteristics of product cost under the AMT are analyzed and concluded.