基于作业成本法下SMT生产线成本的分析及应用  

The Analysis and Application of the SMT Production Line Based on ABC

作　　者：李秉祥[1] 裴筱捷[1] 黄泉川[1] 

机构地区：[1]西安理工大学工商管理学院,西安710048

出　　处：《工业工程》2006年第6期108-112,共5页Industrial Engineering Journal

摘　　要：在对作业成本法原理分析的基础上,研究了计算机中使用的集成电路板SMT生产线的成本分配,提出了基于成本动因来划分SMT生产线成本的方法。这种方法为生产管理者提供了比较准确的成本信息,从而为有效控制产品成本,提高产品竞争能力打下基础。Calculating the cost of SMT producing line of integrated circuit used in computer by means of analyzing activity -based costing theory, this paper presents a new method based on cost driver theory. This method provides more accurate cost than those for production management and lays a solid foundation for effectively controlling the product cost and improving the competitive ability of products.

关 键 词：作业成本法 作业动因 表面贴片技术 

分 类 号：F234[经济管理—会计学]