Breaking the original cost accounting method based on the allocation of working hours,this paper puts forward the idea of product manufacturing cost model with standard working procedures as the core.The cost accounting is conducted with the process preparation cost,production preparation and service cost,process-level manufacturing cost,test and detection cost and comprehensive manufacturing cost involved in product manufacturing.The cost is calculated for different process methods of products,and the best cost-effective process manufacturing scheme is determined from the cost dimension,which can provide a reference for technical scheme selection of product and support product quotation of enterprise.
关键词
标准工序/产品制造流程/成本模型/经营管控
Key words
standard process/product manufacturing process/cost model/business management and control
维普
万方数据