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针对航空制造企业成本核算和优化问题,提出运用作业成本法代替传统成本核算方法进行产品成本核算,进而通过作业分析,运用作业管理进行产品成本控制和优化.而后以中国航空制造企业XYZ转包生产项目的 5种产品为研究对象,采用作业成本法进行产品的成本核算,同时基于产品生产流程中的作业分析,通过作业管理,运用作业减少和消除、作业选择和共享等方法进行流程优化.结果表明,作业成本法较传统成本核算方法更为准确,作业管理可以为企业降低产品成本和进行成本控制提供有效的优化措施.
In order to solve the problem of aeronautic manufacturing cost accounting and optimization, this paper proposed to use ABC instead of traditional costing method to calculate product cost, and then to control and optimize product cost through job analysis and job management.After that, subcontracting production by Chinese aeronautical manufacturing company XYZ The five products of the project are the research objects, and the cost method is adopted to calculate the cost of the product, and the process is optimized through job management, operation reduction and elimination, job selection and sharing based on the job analysis in the product production process. It shows that the ABC method is more accurate than the traditional cost accounting method, and the job management can provide effective optimization measures for the enterprises to reduce the product cost and control the cost.