基于作业成本法的生产决策方法研究

A Research on Manufacturing Decision-making Based on ABC

本文提出了基于作业成本法的产品盈利能力分析方法、零部件取得方式决策方法、产品组合决策方法和生产工艺选择决策方法,这些方法的关键在于相关成本分析,这种相关成本分析立足于作业的增加或减少,通过计算不同方案中各项作业的差量成本来进行决策。

This paper proposes the analytic approach of product profitability and the decision making approach of obtaining the components, of combining the products and of choosing the manufacturing process. All of these are built on the activity-based costing. The key of these approaches lies in the analysis of relevant cost based on the increase and decrease of the activities. The decision is based on calculating the differential cost of activities from various programs.