车间成本控制——IE+ABC方法的应用研究

本文对车间成本控制进行了深入研究笔者在综述IE和ABC理论的基础上,提出了一种新的成本控制体系IE+ABC成本控制系统,即:按成组技术把车间划分为适应不同零件加工的制造单元;对产品进行工作分解;正确定义活动和成本动因;准确计算成本。从而能够方便、快捷地获得不同层次成本;动态地追踪和分析成本信息;为管理决策提供依据;实现全面控制成本的目的。笔者通过实例证明这种方法是有效的。

Control Workshop's Cost The Research for Application of IE+ABC Method

This paper focuses on the method of the cost control of work shop. On the basis of expounding the method of IE and ABC,a new cost control system IE+A BC method is raised, that is:Divide work shop into different parts machinecells per GT,resolve the product per WBS,correctly define activity and cost driver,precisely calculate cost.So different stage of cost can be obtained,cost information can betraced and an ayzed dynamically,valuable information for management decision is provided,the goal at cost control is attained all around. examples prove that the method is efficient.