离散制造业车间成本核算系统的研究与开发

Dispersed Systematic Research and Development of Cost Accounting of Manufacturing Industry Workshop

市场经济的发展,使得客户的个性化需求越来越高,离散型制造业面临着巨大的挑战。为了提高自身的竞争力,企业必须在成本方面做出到位的控制,尤其是车间级的成本控制。本文针对车间成本管理的核心内容,开发了1个车间成本核算系统。对于在具体核算过程中所涉及的关键内容,如直接材料、直接人工和制造费用的计算和汇总,本系统提出了切实可行的实施方案,能够更好的监督和控制车间的成本。该系统对于规范车间成本核算流程、减轻会计人员繁重的事务性工作具有很好的应用性和普遍性。

The development of market economy has brought about individualized high demand from customers.This poses high request to dispersed manufacturing industry.In order to improve one's own competitiveness,enterprises must put the control of cost in place,workshop grade cost control especially.This paper designs a workshop cost of grade accounting system based on the core of workshop cost management.For the key content of frondose accounting,for example the calculation and collection of direct material,direct manual work and producing cost,this system puts forward a viable implementary scheme,which can supervise and control the workshop cost.The system can standardize workshop cost accounting and lighten the heavy work of accountants.