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介绍了作业成本法(Activity-BasedCosting-ABC)及其全新的成本管理和控制思想。通过对工业工程(IndustryEngineering-IE)的技术特性与ABC算法内在联系的探讨,建立了一个IE+ABC成本控制体系,目的是对飞机制造过程的成本实施有效控制。企业实证初步表明了这个成本控制体系的实际应用效果及其研究推广价值。
Introduced Activity-Based Costing (ABC) and its new idea of cost management and control. Through the discussion of the inherent relationship between the technical characteristics of Industry Engineering (IE) and the ABC algorithm, an IE + ABC cost control system was established to effectively control the cost of the aircraft manufacturing process. The empirical evidence of enterprises initially shows the practical application effect of this cost control system and its research and promotion value.