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产品生产成本数据管理是D单位生产管理(管控)中的重要环节。传统的手工统计方式工作量大、周期长、数据准确度低,而D单位主业产品型号多、产品结构复杂、分工细,使得产品零组件成本计算工作量巨大。本文将标准成本管理理论与D单位生产组织实际相结合,创新性地提出基于D单位BOM系统来开展生产成本数据库建设,紧密贴合生产组织实际情况,切实提高财务与业务融合水平,促进了D单位预算管理、成本控制、产品定价策划、存货计量、成本考核等各项工作管理水平的提升,有效服务于管理决策。
Product Cost of Production Data Management D unit production management (control) an important part. The traditional hand statistic method has a heavy workload, long period and low data accuracy. However, there are many main product types in D unit, the product structure is complicated and the division of labor is fine, which makes the workload of product component calculation huge. In this paper, we combine the standard cost management theory with the actual production organization of D, and propose innovatively the construction of production cost database based on D unit BOM system, closely conform to the actual situation of production organization, effectively improve the financial and business integration level, and promote D Unit budget management, cost control, product pricing planning, inventory measurement, cost assessment and other work management to enhance and effectively serve the management decision-making.