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通过充分的调研、数据收集、整理、分析及对工艺流程的梳理,提出了作业成本法运用于传统玻璃纤维制造业部分产品的成本计算模型,并对运用结果进行测试和分析。总结出玻璃纤维制造业运用作业成本法进行成本核算时,应梳理清楚工艺流程,合理确定资源成本动因和作业成本动因,只有这样,才能使玻璃纤维产品的成本核算合理、科学,为企业管理和决策提供可靠信息。在公司愿意提升信息系统及进行投入的情况下,运用作业成本法进行成本核算是可行的。
Through full investigation, data collection, collation, analysis and sorting of the process flow, the costing model of ABC applied to some products in the traditional fiberglass manufacturing industry is put forward, and the result of application is tested and analyzed. It is concluded that when the glass fiber manufacturing industry uses the ABC method to carry out cost accounting, it is necessary to sort out the process flow and reasonably determine the resource cost drivers and the operation cost drivers. Only in this way can the cost accounting of glass fiber products be reasonable and scientific, Decision-making to provide reliable information. In the company is willing to upgrade the information system and investment in the case, the use of ABC method of costing is feasible.