摘要
投入产出模型是利用数学方法和电子计算机技术究各种经济活动的投入与产出之间的数量依存关系。成本倒逼是"邯钢"成本管理模式,通过投入产出模型借助计算机不仅可算出一系列经济指标,且能迅速计算出倒逼的作业成本代替财务人员靠手工一步一步推算提高了成本管理效率。
The input-out model is using of mathematical method and electronic computer technology to research the quantitative dependence relationship between the input and output of each economic activity. Backflush Accounting is the cost management model of"Hangang",series economic indicators can be calculated through input-output model with the assist of computer,and the backflush operating cost can be calculated to instead of the manual calculation step by step,which improves the cost management efficiency.
出处
《云南冶金》
2017年第2期141-145,共5页
Yunnan Metallurgy
关键词
作业成本
预算所需原材料量
成本倒逼
“邯钢”模式
operating cost
the raw material volume needed by budget
backflush accounting
"Hangang"model