石材生产企业车间内部航吊费用基本核算方法改良

发布时间：2018-03-08 09:26

  本文选题：航吊费用　切入点：基本核算方法　出处：《财会月刊》2016年26期 　论文类型：期刊论文

【摘要】：航吊设备系统在石材生产企业车间内部的生产活动中举足轻重,由此发生的航吊费用亦是车间生产组织费用的重要组成部分,对生产组织费用的管控绩效影响甚大。根据航吊系统作业特点,系统性地设计航吊费用基本核算方法并针对核算结果优化生产管理环境,是提高产品成本核算准确性、航吊费用控制有效性的关键手段之一。研究所贡献的思路,对具有类似生产特点的企业具有借鉴价值。
[Abstract]:The hoisting equipment system plays an important role in the production activities in the workshop of stone production enterprises, and the resulting hoisting costs are also an important part of the workshop production organization costs. According to the operating characteristics of hoisting system, the basic accounting method of hoisting cost is designed systematically and the production management environment is optimized according to the result of accounting, which is to improve the accuracy of product cost accounting. One of the key means for the effectiveness of the cost control of hoisting is the idea of the research contribution, which has reference value for the enterprises with similar production characteristics.
【作者单位】： 岭南师范学院商学院;
【基金】：岭南师范学院2015年人才引进专项课题党晓峰教授专项课题项目“作业成本法应用拓展研究”(项目编号:ZW1504)
【分类号】：F406.7;F426.92
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本文编号：1583334