基于作业成本法的铜板带成本管理系统研究

为了提高铜板带成本管理的效率和准确性,提出了基于作业成本法的铜板带成本管理系统。文章首先分析了铜板带生产的工艺流程和组织结构,根据作业成本法的相关理论,建立了铜板带生产的作业中心,并进行资源分类、资源分配和成本核算。在此基础上构建了基于Web的,与ERP/MES集成的成本管理系统。该系统通过在某铜板带厂的实际应用,证明了其可行性和有效性。

In order to improve the efficiency and accuracy of costing management for copper belt,activity based costing management system was proposed.The paper firstly analyzed the production process and organizational structure of copper belt.Then according to related activity based costing theory,it built activity centers,classified and allocated resources,and calculate cost.On this basis,web-based and ERP/MES integrated costing management system was built.Implementation of this system in some copper belt enterpris...