工序单价既是一种成本核算方法,也是一种管理会计工具。工序单价需要进行工序划分、测定工序工时、明确工序系数、预计秒工资,在此基础上制定工序单价。借助信息化手段,可以实现信息的实时反馈和成本的实时控制。工序单价在实践中能够较好地控制加工成本、提升劳动生产率,在大规模群体劳动、多工序产品的成本控制与员工激励方面具有较强的借鉴和推广价值。一、工序单价实施的背景际华集团下属的际华3502职业装 Process unit price is not only a cost accounting method, but also a management accounting tool. Process unit price needs to be divided into processes, determination of working hours, a clear process coefficient, the expected second wage, on the basis of the development process unit price. With the help of information technology, real-time information feedback and real-time cost control can be realized. Process unit price in practice can better control the processing costs, improve labor productivity, in large-scale group work, multi-process product cost control and employee incentive has a strong reference and promotion value. First, the implementation of the unit price of the process of implementation of the Chinese group affiliated Gehua 3502 Zhiye Zhuang