论文部分内容阅读
随着科学技术的发展,现代企业的自动化程度提高,市场竞争强度增加,企业间以科学技术为核心的竞争日趋激烈。电力变压器制造业作为生产型企业,其最大的目的是以最真实可靠以及最低的成本获得最大的经济效益,但是从目前的形势来看,买方市场已经成为普遍的经济背景,电力变压器制造业间接费用占成本的比率不断提高带给了企业本身较大的压力。所以,电力变压器制造业根据实际情况适时采用作业成本法显得很有必要。本文就针对作业成本法的原理做出论述,然后将该原理运用到电力变压器公司中,有利于其加强成本控制,提高经济效益,提高行业竞争力。
With the development of science and technology, the degree of automation of modern enterprises has increased, the intensity of market competition has increased, and the competition among enterprises for science and technology has become increasingly fierce. Power transformer manufacturing as a production-oriented enterprises, its greatest purpose is to be the most authentic and the lowest cost to get the most economic benefits, but from the current situation, the buyer’s market has become a common economic background, indirect power transformer manufacturing industry The rising cost-to-cost ratio has put a lot of pressure on the business itself. Therefore, the power transformer manufacturing industry based on the actual situation in a timely manner using the operating cost method is necessary. This paper discusses the principle of ABC and then applies the principle to power transformer companies, which helps to strengthen cost control, improve economic efficiency and enhance the competitiveness of the industry.