摘要
针对目前流程企业生产成本管理粗放和"事后算账"等弊端,根据流程制造企业特点,在分析其成本管理的基础上,综合应用投入产出法、基于活动的成本会计等理论与方法,从宏观层、准宏观层与微观层详细地探讨了在计算机集成流程系统环境下流程企业生产成本管理的内容,并深入地分析了流程企业生产成本管理信息化的实现方法和相应的生产基础数据的深层次处理等问题。
According to the disadvantages of present process enterprises, the production cost management of process enterprises in computer integrated process system (CIPS) environment is discussed in detail from macro, quasi-macro and micro aspects by the theories of Input/Output, Activity-based Costing Accountancy and so on. Furthermore, the realization method of production cost management in CIPS environment and the deep-level disposal of production related metadata are analyzed.
