Abstract:
Based on activity-based costing ,this paper analyzes the application of the theory in the design , implementation, modification of the cost management information system in the manufacturing industry . This paper presents the setup of costing model , the setup of cost forecasting system and the implementation of this system .
摘要： 在作业成本法的基础上,分析了该理论在制造企业成本信息系统设计中的作用。详细介绍了如何利用成本动因构建系统模型,指导用户建立成本信息系统体系,构建成本预测模型以及进行成本性态分析,并阐明了该系统的实现方案。
关键词:
作业成本法,
成本动因,
成本信息系统
CLC Number:
SONG Zhigang, LUO Jianbin, DENG Xian, WAN Min, WANG Xiaoming,LIN Lei, QU Yongzhi. Design and Implementation of the Cost Management Information System of Manufacturing Industry Based on ABC Theory[J]. , 2002, 28(07): 223-225.
宋志刚,骆建彬,邓宪,万民,王小明,林垒,屈永志. 基于作业成本理论的制造业成本信息系统设计与实现[J]. , 2002, 28(07): 223-225.