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文中主要探索了作业成本法在某矿用液压支柱制造企业中的应用,通过现场研究、工作人员访谈等方法确定作业,绘制作业图。在进行成本归集时,将经验法与测量法相结合确定资源动因,把资源分配到每一项作业,然后按照作业分类确定作业动因,把作业成本分配至产品,得出该企业液压支柱的生产成本,从而为企业产品的成本控制提供参考。
This paper mainly explores the application of ABC in a mining hydraulic pillar manufacturing enterprise, confirms homework and staffs’ interviews and other methods to determine the homework and plot the job. In the process of cost collection, the empirical method and the measurement method are combined to determine the resource motivation, allocate resources to each operation, and then determine the motivation for the operation according to the job classification, and assign the operation cost to the product to obtain the production of the hydraulic prop of the enterprise Cost, so as to provide a reference for the cost control of enterprise products.