作业成本控制系统在亚特电器中的应用

发布时间：2018-03-31 01:31

本文选题：管理会计应用　切入点：成本控制系统　出处：《财务与会计》2017年05期

【摘要】：正浙江亚特电器股份有限公司(以下简称亚特电器)是一家出口创汇型外商独资企业,主要从事园林机械和农业机械的研发、生产和销售。亚特电器作为浙江省首批管理会计应用试点单位之一,由嘉兴学院商学院和亚特电器共同组建课题组,实施管理会计应用试点工作。课题组对亚特电器的财务数据进行分析后发现,其存在不同时期相同产品的成本差异较大,注塑车间不同工单之间挪料和超领现象严重,注塑车间的回料核算和管理
[Abstract]:Zhejiang Yat Electric Appliance Co., Ltd (hereinafter referred to as Yat Electric) is a wholly foreign-owned enterprise with export earning foreign exchange, mainly engaged in the research and development of garden machinery and agricultural machinery. Production and sales. As one of the first pilot units of management accounting application in Zhejiang Province, Yat Electric Group was set up by Jiaxing College of Business School and Aate Electric Co., Ltd. After analyzing the financial data of Aate Electric, we found that the cost of the same product varies greatly in different periods, and the phenomenon of moving materials and overcollar among different work orders in injection molding workshop is serious. Back material Accounting and Management of injection Molding Workshop
【作者单位】：嘉兴学院商学院;
【分类号】：F426.6;F406.72

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