基于作业成本法的造船企业制造费用分配(Manufacturing cost allocation in shipbuilding enterprises based on activity based costing).doc

基于作业成本法的造船企业制造费用分配(Manufacturing cost allocation in shipbuilding enterprises based on activity based costing).doc

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基于作业成本法的造船企业制造费用分配(Manufacturing cost allocation in shipbuilding enterprises based on activity based costing)

基于作业成本法的造船企业制造费用分配(Manufacturing cost allocation in shipbuilding enterprises based on activity based costing) Manufacturing cost allocation in shipbuilding enterprises based on activity based costing Allocation of manufacturing costs in shipbuilding enterprises based on activity based costing 2008-12-20 15:10:56 Activity based costing (ABC) refers to the method of calculating the cost of the product, which is based on the amount of the operation and the amount of the work done by the cost driver. The theoretical basis is that the object of cost allocation is operation, and the cost drivers are diversified. Activity based costing is based on the amount of work consumed by the product and the number of job cost drivers (unit operations, resources consumed) to calculate product costs. The basic idea is that customers consume products, products consume homework, homework consumes resources, and consumption costs of resources. The traditional allocation method of manufacturing costs in shipbuilding enterprises is based on direct machine hours or labor hours. This method conforms to the production status of the early shipbuilding enterprises: the product is single, the technology content is low, the labor input and the material consumption constitute the main body of the product cost. With the progress of science and technology, manufacturing costs in the proportion of ship cost increases, product diversification, improve the degree of automation of production, if you continue to use the direct labor or machine hours allocated to manufacturing costs, not related to distribution more and more hours of operation, the cost is not appropriate to. Therefore, should be combined with the operating cost method to adjust and improve the distribution standard: the manufacture cost according to the work assigned to each cost base, then the base cost cost according to cost driver assigned to each product, more accurately calculate the shipping cost, better to provide the required per

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