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东风汽车紧固件有限公司是东风汽车公司的子公司,主要生产螺栓、弹簧、异型件等产品。公司于1983年开始建立内部银行,对全厂的10个前方车间进行车间成本核算。1990年开始对全厂的后方车间及库房进行内部经济核算,形成了以车间为主的“成本中心”、以管理部门为主的“资金中心”、以业务科室为主的“费用中心”。1997年,我公司将内部经济核算延伸到车间班组,形成了厂部、车间、班组三级核算体系。两年多来,我公司产品成本连年
Dongfeng Automobile Fasteners Co., Ltd. is a subsidiary of Dongfeng Motor Corporation, mainly producing bolts, springs, special-shaped parts and other products. The company started to set up an internal bank in 1983 to carry out workshop costing on the 10 front workshops of the whole plant. Beginning in 1990, the entire factory’s rear workshop and warehouse for internal economic accounting, the formation of a workshop-based “cost center” to the management department-based “capital center” to the business department-based “Charges Center”. In 1997, our company extended the internal economic accounting to the workshop team and formed the three-level accounting system of the factory department, the workshop and the team. Over the past two years, my company’s product cost year after year