| 产品的制造成本——以某中国电子制造厂的产品生产成本核算方法为例 |
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| 引用本文： | 涂南,张丹橘.产品的制造成本——以某中国电子制造厂的产品生产成本核算方法为例[J].价值工程,2011,30(23):101-102. |
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| 作者姓名： | 涂南 张丹橘 |
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| 作者单位： | 1. 清华大学深圳研究生院,深圳,518055
2. 维科公司,深圳,518108 |
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| 摘 要： | 本文记录了一个在中国小型电子制造厂的制造成本分析的案例,文章先对比了传统产品成本分析和作业成本分析法,以及动态和静态成本分析的方法,然后展示了成本分析项目的步骤以及做出的一些成本分摊的决定并且阐述了这些决定后面的理由。
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| 关 键 词： | 产品成本分析 作业成本法 成本分摊方法 动态生产系统 间接成本 |
Manufacturing Cost of Products:Product Costing in a Small Chinese Electronic Manufacturing Company |
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| Tu Nan,Zhang Danju.Manufacturing Cost of Products:Product Costing in a Small Chinese Electronic Manufacturing Company[J].Value Engineering,2011,30(23):101-102. |
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| Authors: | Tu Nan Zhang Danju |
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| Institution: | Tu Nan;Zhang Danju(①Graduate School at Shenzhen,Tsinghua University,Shenzhen 518055,China;②Vtech Inc.Shenzhen 518108,China) |
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| Abstract: | This paper describes a product costing project in a small Chinese electronic manufacturing company.It first reviewed and compared various product costing methodologies such as traditional vs.activity based costing,static vs.dynamic costing.It then showed the actual project steps and the rationales behind the cost allocation decisions. |
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| Keywords: | product costing activity based costing cost allocation dynamic production system overhead costs |
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