摘要
在对作业成本法原理分析的基础上,研究了计算机中使用的集成电路板SMT生产线的成本分配,提出了基于成本动因来划分SMT生产线成本的方法。这种方法为生产管理者提供了比较准确的成本信息,从而为有效控制产品成本,提高产品竞争能力打下基础。
Calculating the cost of SMT producing line of integrated circuit used in computer by means of analyzing activity -based costing theory, this paper presents a new method based on cost driver theory. This method provides more accurate cost than those for production management and lays a solid foundation for effectively controlling the product cost and improving the competitive ability of products.
出处
《工业工程》
2006年第6期108-112,共5页
Industrial Engineering Journal
关键词
作业成本法
作业动因
表面贴片技术
activity-based costing （ABC）
activity factors
surface mount technology（SMT）
