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Features of Material and Technics Based on Activity-based Costing Theory in CIPS(PDF)

《南京理工大学学报》(自然科学版)[ISSN:1005-9830/CN:32-1397/N]

Issue:
2004年03期
Page:
286-290
Research Field:
Publishing date:

Info

Title:
Features of Material and Technics Based on Activity-based Costing Theory in CIPS
Author(s):
WANG Yong chao 1YIN Guo fu 1LIU Yong 2CHEN Ke 1
1.School of Manufacturing Science and Engineering,Sichuan University,Chengdu 610065,China;2.The Analytical and Testint Center,Sichuan University,Chengdu 610064,China
Keywords:
computer integrated process system act ivity-based costing accountancy material features technics features
PACS:
TP399
DOI:
-
Abstract:
On the basis of analyzing the content s and demands of process indust ry production cost s management in CIPS( computer integ rated process system) environment , a new view point w as proposed that the product ion cost s and consumption are dist ributed by coeff icient-based cont ributing value according to act ivity-based cost ing ( ABC) accountancy. The features of materiel and technics w ere analyzed and re-classified. A scient ific method of cost ing result f rom consumption resources w as discussed.

References:

[ 1] 汪永超. 基于烟草行业特性的流程企业信息化关键技术研究[ R] . 重庆: 重庆大学, 2002. 666~ 670.

Memo

Memo:
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Last Update: 2013-03-11