| CIPS中基于ABC原理的物资和工艺特性研究 |
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| 引用本文： | 汪永超,殷国富,刘勇,陈珂.CIPS中基于ABC原理的物资和工艺特性研究[J].南京理工大学学报(自然科学版),2004,28(3):286-290. |
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| 作者姓名： | 汪永超 殷国富 刘勇 陈珂 |
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| 作者单位： | 1. 四川大学,制造科学与工程学院,四川,成都,610065
2. 四川大学,分析测试中心,四川,成都,610064 |
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| 摘 要： | 针对生产成本管理粗放和"事后算账"缺点,在分析CIPS环境下流程企业生产成本管理内容与要求基础上,提出基于ABC成本会计原理和工艺点的经济贡献能力系数法分配生产消耗和费用的新观点,并相应地对CIPS环境下的流程企业物资和工艺特性进行分析,在重新归类基础上,深入地探讨生产中因物资消耗所产生成本基于ABC原理向产品科学归汇的方法.
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| 关 键 词： | ABC成本会计 物资 工艺特性 |
| 文章编号： | 1005-9830(2004)03-0286-05 |
| 修稿时间： | 2002年10月21 |
Features of Material and Technics Based on Activity-based Costing Theory in CIPS |
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| WANG Yong chao ,YIN Guo fu ,LIU Yong ,CHEN Ke.Features of Material and Technics Based on Activity-based Costing Theory in CIPS[J].Journal of Nanjing University of Science and Technology(Nature Science),2004,28(3):286-290. |
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| Authors: | WANG Yong chao YIN Guo fu LIU Yong CHEN Ke |
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| Institution: | WANG Yong chao 1,YIN Guo fu 1,LIU Yong 2,CHEN Ke 1 |
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| Abstract: | On the basis of analyzing the contents and demands of process industry production costs management in CIPS(computer integrated process system) environment, a new viewpoint was proposed that the production costs and consumption are distributed by coefficient based contributing value according to activity based costing (ABC) accountancy.The features of materiel and technics were analyzed and re classified.A scientific method of costing result from consumption resources was discussed. |
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| Keywords: | CIPS |
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