product line costing 中文意思是什麼
product line costing
解釋
系列產品成本法-
The theories foundation of activity - based costing, is to think that the production line should describe for : the production causes activity take place, the product consumes to used to the industry, the function consumes with the resources, thus causing cost take place. this with traditional manufacturing costing the product consume with the cost of principle is different. thus, the activity - based costing checked to track the process of the product formation and the cost backlog with the activity - based costing, carry on make track for to the cost formation to trace to origins originally, set out from here, activity - base method makes research of cost gone deep into more, the cost information is more detailed and turn and even have and can control it
本論文研究的目的是探討作業成本法在一汽鑄造一廠應用的可能性，運用作業成本法的研究方法對一汽鑄造一廠的產品成本進行分析，對比傳統成本法和作業成本法下的成本，對兩種成本的差異進行分析，產生差異的原因。通過建立作業成本庫、選擇成本動因，將成本分配到相應的作業成本庫，分別將傳統成本法和作業成本法下的成本計算到每種鑄件，再進行成本對比，重點分析差異較大的產品的成本構成，在此基礎上，對企業生產作業流程的重新評價，對產品的成本構成有更全面的了解，對企業管理層提出了解決成本信息失真，改變產品定價策略，降低生產成本和改善企業內部管理的建議。
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