| 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 |
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| 引用本文： | 屈永志,骆建彬,宋志刚,邓宪.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[J].中国制造业信息化,2002,31(1):53-54. |
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| 作者姓名： | 屈永志 骆建彬 宋志刚 邓宪 |
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| 作者单位： | 清华大学机械工程系,北京,100084 |
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| 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 ,同时详细介绍了基于此模型设计和开发的某铸造厂作业成本管理系统的具体功能和系统架构
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| 关 键 词： | 作业成本法 成本动因 需求驱动 过程建模 |
| 文章编号： | 1007-9483(2002)01-0053-02 |
| 修稿时间： | 2001年10月30 |
Designing Cost Management System for Manufacturing Enterprises Based on Demand-Driven Multi-layer ABC |
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| QU Yong-zhi,LUO Jian-bin,SONG Zhi-gang,DENG Xian.Designing Cost Management System for Manufacturing Enterprises Based on Demand-Driven Multi-layer ABC[J].Manufacture Information Engineering of China,2002,31(1):53-54. |
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| Authors: | QU Yong-zhi LUO Jian-bin SONG Zhi-gang DENG Xian |
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| Abstract: | 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. |
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| Keywords: | Activity-based Costing Cost Driver Demand-driven Process Modeling |
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