制造业部门的成本制度研究

Study of the Costing System in Manufacturing Industry

制造业部门的成本制度通常要比服务业与商业部门的成本制度复杂得多 ,作者提出制造业部门的一些成本制度 ,着重介绍了作业成本制度 (ABC)。通过这些对比分析 ,旨在揭示作业成本制度是一种适应现代企业机器化生产的、科学的。

In general, the costing system of manufacturing industry departments i s much more complicated than that of commercial departments. In this article, we put forward some costing methods and put our stress on the Activity-based costi ng (ABC). By contrasting and analyzing them, we can find that the Activity-based costing is a scientific and an advanced method that suits the mechanized produc tion of modern enterprises.