电梯制造企业单件产品生产成本的计算

Calculation on the Cost of Production for Single-piece Product From Elevator Manufacturing Enterprises

指出电梯制造企业成本管理事关企业未来发展,并说明单件产品生产成本计算的重要意义。给出了单件产品生产成本的计算模型,其中包括人工成本、设备成本、能源成本、场地成本和材料成本;并指出每天的排产量将影响边际成本。

The development of cost management to elevator manufacturing enterprises in the future is introduced,and the meaning of cost calculation of single-piece product is given.The calculation mode of the cost of production of single-piece product,including labor cose,facility cost,energy cost,place cost and material cost,is put forward.And it is given that the emissions will affect marginal cost.