摘要
为了适应企业快速发展的需要,提高产品成本管理水平,增强企业效益,介绍了产品成本核算系统的设计应用,对系统设计中遇到的计算原材料耗用等问题进行了详细的说明,为其他企业产品成本核算的计算机应用提供了一定的参考。该系统已在生产单位得到多年应用,取得了良好的效果。
Abstract
In order to meet the needs of rapid development of enterprises, improve product cost management, and enhance business efficiency, this paper describes the design and application of product costing system, and describes detaily the problems of the calculation of consumption of raw materials which are encountered in system design.This paper provides some reference for other computer applications of company product costing. The system has been applied in the production for many years, and achieved good results.