| 跨部门作业成本法在现代船舶制造企业的应用 |
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| 引用本文： | 张波,叶家玮.跨部门作业成本法在现代船舶制造企业的应用[J].船海工程,2007,36(5):26-29. |
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| 作者姓名： | 张波 叶家玮 |
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| 作者单位： | 1. 华南理工大学,交通学院,广州,510640;广东科学技术职业学院,广州,510641
2. 华南理工大学,交通学院,广州,510640 |
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| 摘 要： | 针对中间产品生产过程发生的跨部门作业,依据作业中心权重分配作业耗费资源,给出改进的作业成本计算方法。计算结果显示,该方法准确计算作业中心跨部门作业的资源耗费,便于职能部门对同一部门不同作业中心在跨部门作业状态下的作业进行准确的资源与成本计算,为工时薪酬控制提供依据。
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| 关 键 词： | 作业成本法 船舶 优化 决策 |
| 文章编号： | 1671-7953（2007）05-0026-04 |
| 修稿时间： | 2007-05-10 |
Application of activity-based costing method in shipbuilding enterprises |
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| Authors: | ZHANG Bo YE Jia-wei |
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| Institution: | 1. Institute of Traffic and Communication, South China University of Technology, Guangzhou 510640, China;2. Guangdong Institute of Science and Technology, Guangzhou 510641, China |
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| Abstract: | In light of the multi-branches job during semi-finished production,the activity-based costing(ABC) method was improved according to the power modulus distributes resource consumed by task.Numerical results showed that the improved ABC method can bring forward the exact amount of resource consumed in multi-branches job of the task center.Branches can also calculate the exact result of resource and cost that happen in the state that the leagues work in multi-branches. |
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| Keywords: | activity-based costing methods ship optimization decision |
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