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ding dan shi zhi zao qi ye biao zhun cheng ben guan li ti xi de gou jian
Author(s): 
Pages: 72-81
Year: Issue:  34
Journal: Finance and Accounting Monthly

Keyword:  物料清单典型产品标准费率成本控制;
Abstract: 本文介绍了特变公司订单式制造企业标准成本管理体系的案例。利用浪潮标准成本软件制定订单产品标准成本,与实际发生成本相比较,核算和分析成本差异,确定差异成因及责任,消除不利差异,实现了对成本有效控制的过程。该体系的建立,有利于订单式制造企业提高成本管控水平,增加收益,保持行业竞争力。
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