投入产出模型与成本管理  

The Input-output Model and Cost Management

作　　者：李绍平 董文娇 

机构地区：[1]云南锡业股份公司铜业分公司,云南个旧661000

出　　处：《云南冶金》2017年第2期141-145,共5页Yunnan Metallurgy

摘　　要：投入产出模型是利用数学方法和电子计算机技术究各种经济活动的投入与产出之间的数量依存关系。成本倒逼是"邯钢"成本管理模式,通过投入产出模型借助计算机不仅可算出一系列经济指标,且能迅速计算出倒逼的作业成本代替财务人员靠手工一步一步推算提高了成本管理效率。The input-out model is using of mathematical method and electronic computer technology to research the quantitative dependence relationship between the input and output of each economic activity. Backflush Accounting is the cost management model of＂Hangang＂,series economic indicators can be calculated through input-output model with the assist of computer,and the backflush operating cost can be calculated to instead of the manual calculation step by step,which improves the cost management efficiency.

关 键 词：作业成本 预算所需原材料量 成本倒逼 “邯钢”模式 

分 类 号：F234.2[经济管理—会计学]