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| 作业成本法在模具企业中应用的可行性研究 |
| Research of Feasibility on Activity-based Costing Application in Mould Enterprise |
| Received:February 05, 2010 Revised:March 10, 2010 |
| DOI： |
| 中文关键词: 作业成本法 作业 成本动因 |
| 英文关键词: Activity-based Costing activity cost driver |
| 基金项目: |
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| 中文摘要: |
| 阐述了作业成本法的基本思想、操作步骤和适用条件，分析了作业成本法在模具企业应用的可行性，对模具设计与制造过程的作业划分和成本动因的确定进行了初步的探讨，得出模具企业运用作业成本法可以减少和控制模具设计制造过程中的非增值作业，降低模具的成本，最终增强模具企业在市场的核心竞争力。 |
| 英文摘要: |
| This paper has described the basic ideas of Activity-based Costing, its operational steps and its applications. It has analyzed the feasibility of the approach used in mould industry and explored the activity classification of the Activity-based Costing and the cost driver. It has concluded that if the mould industry uses this new approach, activity cost can be reduced in mould design and manufacturing and therefore the final product can have more competitive edge in the market. |
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