期刊文献+

订单式制造企业标准成本管理体系的构建

下载PDF
导出
摘要 本文介绍了特变公司订单式制造企业标准成本管理体系的案例。利用浪潮标准成本软件制定订单产品标准成本,与实际发生成本相比较,核算和分析成本差异,确定差异成因及责任,消除不利差异,实现了对成本有效控制的过程。该体系的建立,有利于订单式制造企业提高成本管控水平,增加收益,保持行业竞争力。
作者 马丽丽
出处 《财会月刊》 北大核心 2016年第12期72-81,共10页 Finance and Accounting Monthly
  • 相关文献

参考文献2

二级参考文献12

  • 1Anderson, S. W. , 1995. A framework for assessing cost management system changes: the case of activity based costing imple- mentation at general motors, 1986 - 1993. Journal of Management Accounting Research 7, 1 - 51.
  • 2Brewer Peter C. 2000. An Approach to Organizing a Management Accounting Curriculum. Issues in Accounting Education. Vol. 15, No. 2, 212-235.
  • 3Cooper, R. , 1990. Implementing an activity- based cost System. Journal of Cost Management 4 (1), 33 -42.
  • 4Liu, Lana Y. j. and Fei Pan. 2007. The implementation of Activity - Based Costing in China : An innovation action research approach . The British Accounting Review. V. 39, No3, September. 1-16.
  • 5Mahni, T. , 1997. Towards explaining activity -based costing: failure: accounting and control in a decentralized organization. Management Accounting Research 8, 459 -480.
  • 6Michael D Shields. 1997. Research in management accounting by North Americans in the 1990s. Journal of Management Accounting Research 9, 3 - 61.
  • 7Morrow, M. , Connelly, T. , 1994. Practical problems of implementing ABC. Accountancy January, 76 -80.
  • 8OConnor, N. G. , Chow, C. W. , Wu, A. , 2004. The adoption of “Western” management accounting/controls in China′s state -owned enterprises during economic transition. Accounting, Organizations and Society 29 (3/4) , 349 -375.
  • 9Swenson, D. W. 1995. The benefits of activity -based cost management to the manufacturing industry. Journal of Management Accounting Research 7, 167 - 180.
  • 10Zimmerman, J. L. 2001. Conjectures Regarding Empirical Managerial Accounting Research. Journal of Accounting and Economics 32, 411 - 427.

共引文献46

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部