| 基于工序费用标准的成本控制方法 |
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| 引用本文： | 战德臣,张益东,李向阳,聂兰顺. 基于工序费用标准的成本控制方法[J]. 计算机集成制造系统, 2002, 8(4): 311-315 |
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| 作者姓名： | 战德臣 张益东 李向阳 聂兰顺 |
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| 作者单位： | 1. 哈尔滨工业大学计算机科学与工程学院,黑龙江,哈尔滨,150001
2. 哈尔滨工业大学管理学院,黑龙江,哈尔滨,150001 |
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| 基金项目： | 国家 8 6 3/CIMS主题资助项目 ( 2 0 0 1AA414 0 10 )，国家科技攻关计划资助项目 ( 2 0 0 1BA2 0 1A6 3-KHKZ0 0 0 2 )~~ |
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| 摘 要： | 讨论了几种成本控制方法的异同点和适用范围，针对离散制造类型企业，讨论了基于工序费用标准的成本控制方法，提出了工序费用标准的概念，讨论了工序费用标准的测定方法以及如何根据工序费用标准进行成本控制，并设计了一个实用的基于工序费用标准的成本控制系统。
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| 关 键 词： | 工序费用标准 离散制造企业 成本控制 CIMS |
| 文章编号： | 1006-5911(2002)04-0311-05 |
| 修稿时间： | 2001-04-18 |
The Cost Control Method Based on Cost Standard of Working Procedure |
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| ZHAN De-chen ,ZHANG Yi-dong ,LI Xiang-yang ,NIE Lan-shun. The Cost Control Method Based on Cost Standard of Working Procedure[J]. Computer Integrated Manufacturing Systems, 2002, 8(4): 311-315 |
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| Authors: | ZHAN De-chen ZHANG Yi-dong LI Xiang-yang NIE Lan-shun |
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| Affiliation: | ZHAN De-chen 1,ZHANG Yi-dong 1,LI Xiang-yang 2,NIE Lan-shun 1 |
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| Abstract: | We proposed a new cost control method based on cost standard of working procedure(CSW). This method can effectively solve the complicated and difficult cost control problem of large intermittent manufacturing enterprise. We discussed the concept, calculation and use of CSW, and a cost control system based on CSW. The method had successful application in Harbin Electric Machinery Company Ltd. in China. |
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| Keywords: | cost standard of working procedure large intermittent manufacturing enterprise cost control |
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