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随着我国经济环境的巨大变化,全球性竞争日益激烈,成本已经不仅是影响企业利润高低的一个因素,而是一个影响到企业竞争力大小、生存发展潜力高低的重要问题。但是,现代企业面临的并不只是成本是否降低的问题,而且还有如何通过有效的方式来降低成本问题。一、作业成本管理模式1.作业成本管理模式的含义。作业成本法是一种在生产过程中以不同性质的作业为对象来归集各作业消耗的资源成本,并采用多元分配基准,按成本动因将作业成本分配到产品的一种成本计算方法。2.作业成本管理模式的实施步骤(1)识别并分析作业。作业成本管理模式的关键是作业的识别和分析。(2)成本动因分
With the great changes of our country’s economic environment and the increasingly fierce global competition, the cost has not only become a factor that affects the level of corporate profits, but also an important issue affecting the competitiveness of enterprises and the potential for survival and development. However, modern enterprises are not confronted with the question of whether costs are reduced or not, but also how to reduce costs in an effective manner. First, the operating cost management model 1. The meaning of operating cost management model. Activity-based costing is a method of calculating the cost of resources that is consumed by different activities in the production process and allocates the cost of work to the product using cost-driven motivation. 2. Operating cost management model implementation steps (1) identify and analyze the job. The key to job cost management is job identification and analysis. (2) cost drivers