| 电瓷企业工序成本模型的建立 |
| |
| 引用本文： | 侯立红.电瓷企业工序成本模型的建立[J].现代技术陶瓷,2013(4):52-55. |
| |
| 作者姓名： | 侯立红 |
| |
| 作者单位： | 中材高新材料股份有限公司,淄博255031 |
| |
| 摘 要： | 随着我国电瓷市场竞争的日益激烈，企业面临着经济运行情况欠佳的现实，如何结合企业制造工艺特点，建立起至各工序的成本模型，明确各工序生产成本情况，便于对工序班组的成本考核，并为生产企业的定价提供一个基础。
|
| 关 键 词： | 电瓷企业 工序成本 成本模型 成本考核 定价 |
Establishing the cost model of the process in insulator manufacture |
| |
| Hou Lihong.Establishing the cost model of the process in insulator manufacture[J].Advanced Ceramics,2013(4):52-55. |
| |
| Authors: | Hou Lihong |
| |
| Affiliation: | Hou Lihong (Sinoma Advanced Materials Co. ,Ltd. , Zibo 255030) |
| |
| Abstract: | Withthe increasingly fierce market competitionof China＇s insulator, enterprises are faced with the reality of poor economic performance. It＇s necessary to combine enterprise manufacturing process characteristics, to establish the cost model of each process, and toconfirmthe conditions of the production cost of each process. The workwould assess the cost of the process team, and to provide a foundation to pricing the productions for the manufacturer. |
| |
| Keywords: | insulator manufacture the cost model of each process cost assessment pricing |
| 本文献已被 维普 等数据库收录！ |
