| 作业成本计算流程与模型构建 |
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| 引用本文： | 冯迎辉,宋敏. 作业成本计算流程与模型构建[J]. 西安航空技术高等专科学校学报, 2006, 24(2): 40-42 |
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| 作者姓名： | 冯迎辉 宋敏 |
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| 作者单位： | 西安航空技术高等专科学校,机械工程系,陕西,西安,710077 |
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| 摘 要： | 作业成本计算法是以作业为基础的成本核算方法，它建立在“作业消耗资源，产品消耗作业”两个前提下，是一种比较准确的成本计算方法。在作业成本法的基本原理的基础上，设计出了作业成本的计算流程，并结合矩阵理论建立了作业成本计算的数学模型。
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| 关 键 词： | 现代制造技术 作业成本法 成本动因 |
| 文章编号： | 1008-9233（2006）02-0040-03 |
| 收稿时间： | 2005-10-29 |
| 修稿时间： | 2005-10-29 |
Computation Procedures of Assignment Expenses and Mold Creation |
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| FENG Ying-hui,SONG Min. Computation Procedures of Assignment Expenses and Mold Creation[J]. Journal of Xi'an Aerotechnical College, 2006, 24(2): 40-42 |
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| Authors: | FENG Ying-hui SONG Min |
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| Abstract: | Asslgnment expense computation proved the cost accounting based on the assignment, which established under two hypothesis that assignment exhaustedresource and product consuming assignment , a relatively accurate accounting approaches. The essay designed computation procedures and established mathematical mode with the integration of Matrix theory based on the principle. |
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| Keywords: | Modern Technology of Manufactory Assignment Expense Cost Motive |
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