人为因素对作业成本法运用的影响（国外英文资料）.docVIP

人为因素对作业成本法运用的影响（国外英文资料） CKYJ (the 16th of 2010) The man is the one who makes the trade for the cause S / Chen hongming dai Pick to : There is a lot of work cost method relative to the traditional cost method advantage And, Be able to control the cost better And, But it didnt get rid of it A factor - Subjective factors And, Human factors are almost every order of the operating cost method Section have reflected And, This paper analyzes some of the people involved in the method of operation cost And how do you try to overcome artificial subjectivity It is. keywords : The operation cost method is human factor operation control a , The human factors involved in the method of operation cost ( a ) Job analysis The first is the definition of the scope of the job. Homework is defined within an organization The resource-intensive work of a particular purpose is the connection between resources and production Of Bridges. The assignments are the direct object of the cost control of the job, but in the enterprise How do we get hundreds or thousands of thousands of species in the whole production process Homework is identified and how do we add to the identified jobs By definition? (1) identify the assignments. Job identification is the construction of the job cost accounting body The first step in the department. The identification of the job is a process of professional judgment, and it needs to be set A professional who has certain abilities to judge. (2) defining the assignment of recognition It is the process of reidentifying the work that has been identified. With the advance of technology Step, the products of the unitization have no longer adapted to the demand of the market, the diversification phenomenon, And assignments tend to be diversified. Previous manual work was the only important work of the enterprise Industry, along with the development of the diversity of the homework, makes some unimportant homework The gradient is important, such as equipment, facility, ma