| 中小印刷企业作业成本核算模型的构建 |
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| 引用本文： | 汤丹阳,邢洁芳,王娣娣,徐轶同.中小印刷企业作业成本核算模型的构建[J].北京印刷学院学报,2009,17(5):73-76. |
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| 作者姓名： | 汤丹阳 邢洁芳 王娣娣 徐轶同 |
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| 作者单位： | 南京林业大学,轻工科学与工程学院,南京,210037 |
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| 摘 要： | 为了满足印刷业准确成本核算的要求,研究了作业成本法。结合印刷企业成本构成复杂、间接费用比例高的特点,建立了包含三个因素的印刷作业成本核算模型。用层次分析法确定了各因素的内容,并且采用现有数学方法,计算各因素,得出更加合理精确的结果。对一案例采用了不同的成本核算方法,结果表明,通过作业成本核算模型和传统成本法计算得到的结果上有着一定的区别。作业成本核算模型的计算结果更接近印刷品的实际成本构成。
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| 关 键 词： | 印刷 成本 作业 |
A Construction for Accounting Activity Based Costing Model of Small and Medium-Sized Printing Enterprises |
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| TANG Dan-yang,XING Jie-fang,WANG Di-di,XU Yi-tong.A Construction for Accounting Activity Based Costing Model of Small and Medium-Sized Printing Enterprises[J].Journal of Beijing Institute of Graphic Communication,2009,17(5):73-76. |
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| Authors: | TANG Dan-yang XING Jie-fang WANG Di-di XU Yi-tong |
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| Affiliation: | TANG Dan-yang,XING Jie-fang,WANG Di-di,XU Yi-tong(College of Light , Science , Engineering,Nanjing Forestry University,Nanjing 210037,China) |
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| Abstract: | To meet the requirements of accurate cost accounting in the printing yield,I studied activity-based costing.Combining with two characteristics of printing enterprises,one is complex printing costs,the other one is high proportion of indirect costs.I established the activity-based costing model for printing included three factors.I determined the content of the various factors by AHP,and used existing mathematical methods to calculate the various factors to come to more reasonable and accurate results.The re... |
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| Keywords: | printing cost activity |
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