论文部分内容阅读
制造业是一个经济组织,主要是为顾客创造价值以及提供产品及其服务;成本核算是制造业会计核算的核心,也是企业内部管理的重要构成部分之一。产品成本的准确合理以及可控的成本管理有利于企业的长效管理,促进企业竞争力的提高。本文主要介绍了作业成本法的涵义、特点以及必要性,同时也结合本单位实际情况进一步详细的阐述了作业成本法在制造业成本核算中的流程、以及其在软件系统,本量利分析和定价决策中的实际应用
Manufacturing is an economic organization, mainly to create value for customers and provide products and services; cost accounting is the core of manufacturing accounting, but also an important part of the internal management of enterprises. Accurate and reasonable product cost controllable cost management is conducive to the long-term management of enterprises, and promote the competitiveness of enterprises. This paper mainly introduces the meaning, characteristics and necessity of ABC, and also elaborates the workflow of ABC in manufacturing cost accounting in detail with the actual situation of this unit as well as its application in software system, Practical Application in Pricing Decision