基于作业管理的成本控制系统研究

随着经济环境的变化,传统的成本控制逐渐暴露出固有的弊端,作业管理的成本核算方法以及基于作业管理的成本控制系统的研究表明:构建由计量子系统、评价子系统、评价子系统有机结合的成本控制系统,能够填补传统成本控制系统的缺陷,使成本控制方式得到创新。而保障作业管理成本控制系统的有序运行,还需要变革固化生产模式,优化质量管理体系和完善成本控制评价制度做保障。

A Cost Control System Based on Job Management

Along with the change of economic environment,inherent disadvantages in traditional cost control are emerging.Researches on cost accounting methods and cost control systems based on job management proves that to construct an integrated cost control system consisting of three subsystems in terms of measure,operation,and assessment could make up for the defect of the traditional cost control system,innovating the control method.The orderly running of an activity-based cost control system will be safeguarded by transforming the production model,optimizing the quality managing system and improving the cost control evaluation system.