CIPS环境下生产成本管理原理、内容及方法研究

• 论文 •

CIPS环境下生产成本管理原理、内容及方法研究

汪永超，殷国富，刘勇

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610065

出版日期:2003-08-15 发布日期:2003-08-25

Theory，Contenet and Method of Production Cost Management in CIPS Environment

WANG Yong-chao, YIN Guo-fu, LIU Yong

1.Coll. of Manufacturing Sci. & Tech., Sichuan Univ., Chengdu610065,China;2.Cent. of Analysis & Test, Sichuan Univ., Chengdu610065,China

Online:2003-08-15 Published:2003-08-25

摘要/Abstract

摘要： 针对目前流程企业生产成本管理粗放和“事后算账”等弊端，根据流程制造企业特点，在分析其成本管理的基础上，综合应用投入产出法、基于活动的成本会计等理论与方法，从宏观层、准宏观层与微观层详细地探讨了在计算机集成流程系统环境下流程企业生产成本管理的内容,并深入地分析了流程企业生产成本管理信息化的实现方法和相应的生产基础数据的深层次处理等问题。

关键词: 计算机集成流程系统, 生产成本管理, 基于活动的成本会计

Abstract: According to the disadvantages of present process enterprises, the production cost management of process enterprises in computer integrated process system (CIPS) environment is discussed in detail from macro, quasi-macro and micro aspects by the theories of Input/Output, Activity-based Costing Accountancy and so on. Furthermore, the realization method of production cost management in CIPS environment and the deep-level disposal of production related metadata are analyzed.

Key words: computer integrated process system, production cost management, activity-based costing accountancy

中图分类号:

F274
TP39

汪永超，殷国富，刘勇. CIPS环境下生产成本管理原理、内容及方法研究[J]. .

WANG Yong-chao, YIN Guo-fu, LIU Yong. Theory，Contenet and Method of Production Cost Management in CIPS Environment[J]. .