面向项目制造的单品成本管理方法研究  

Research on the method of cost management for unit and single management face to project manufacturing

作　　者：邓良山[1] 刘颖[1] 顾小慧[1] 

机构地区：[1]重庆大学制造工程研究所,重庆400044

出　　处：《机械》2008年第3期57-60,共4页Machinery

基　　金：国家科技支撑计划项目"面向多条主线集成的重庆市制造业信息化科技创新工程"(2006BAF01A27-2-9);重庆市科技攻关项目"美心经营管理集成化应用示范工程"(CSTC2006AA2023-09)

摘　　要：随着现在项目制造企业的产品的间接费用占的比例的增大,传统成本算法越来越不适用。为了适应这些变化,对项目制造企业的产品成本管理方法进行了研究。在分析了项目制造产品的特点和作业成本法原理的基础上,提出了面向项目制造的单品作业成本法,并对其原理和计算模型进行了探讨,最后通过实例来验证。实例结果表明,此单品成本管理方法的产品核算数据比传统成本管理方法的数据更准确,更接近产品的实际成本。因此,面向项目制造的单品作业成本法值得在项目制造企业中推广使用。With the indirect costs of products of item manufacturing up in proportion, traditional cost management practices do not suitable, This paper makes a research on product cost management for item manufacturing. Analyzed the characteristics of the product of the item manufacturing and the foundation of the homework cost method principle up, put forward to face to a single article homework cost method of item manufacturing. Its principle and the model were discussed, then through examples to verify. The result of it show that the data of Activity-Based Costing for Unit more accurate than the data of traditional methods. Therefore, the methods can operate in item manufacturing enterprises.

关 键 词：项目管理 单品 单品作业成本法 

分 类 号：TH165.4[机械工程—机械制造及自动化]