应用需求驱动的多层作业成本模型设计制造业成本管理系统  

Designing Cost Management System for Manufacturing Enterprises Based on Demand-Driven Multi-layer ABC

作　　者：屈永志[1] 骆建彬[1] 宋志刚[1] 邓宪[1] 

机构地区：[1]清华大学机械工程系,北京100084

出　　处：《机械设计与制造工程》2002年第1期53-54,57,共3页Machine Design and Manufacturing Engineering

摘　　要：首先介绍了作业成本法的基本概念和应用情况 ,随后描述和分析了需求驱动的多层次作业成本模型 ,并探讨了以作业成本法为基础对企业制造成本进行优化的方法 。This paper introduces the basic concepts of Activity-Based Costing(ABC)and its application in manufacturing enterprises, analyses some new extensions to traditional ABC, such as demand-driven costing and multi-layer model, and describes how to optimize manufacturing costs with ABC. It presents design and functions of the cost management system developed based on above model.

关 键 词：作业成本法 成本动因 需求驱动 过程建模 铸造厂 成本管理 

分 类 号：F407.41[经济管理—产业经济] F406.72