本文選題：航吊費用　切入點：基本核算方法　出處：《財會月刊》2016年26期 　論文類型：期刊論文

【摘要】：航吊設(shè)備系統(tǒng)在石材生產(chǎn)企業(yè)車間內(nèi)部的生產(chǎn)活動中舉足輕重,由此發(fā)生的航吊費用亦是車間生產(chǎn)組織費用的重要組成部分,對生產(chǎn)組織費用的管控績效影響甚大。根據(jù)航吊系統(tǒng)作業(yè)特點,系統(tǒng)性地設(shè)計航吊費用基本核算方法并針對核算結(jié)果優(yōu)化生產(chǎn)管理環(huán)境,是提高產(chǎn)品成本核算準(zhǔn)確性、航吊費用控制有效性的關(guān)鍵手段之一。研究所貢獻的思路,對具有類似生產(chǎn)特點的企業(yè)具有借鑒價值。
[Abstract]:The hoisting equipment system plays an important role in the production activities in the workshop of stone production enterprises, and the resulting hoisting costs are also an important part of the workshop production organization costs. According to the operating characteristics of hoisting system, the basic accounting method of hoisting cost is designed systematically and the production management environment is optimized according to the result of accounting, which is to improve the accuracy of product cost accounting. One of the key means for the effectiveness of the cost control of hoisting is the idea of the research contribution, which has reference value for the enterprises with similar production characteristics.
【作者單位】： 嶺南師范學(xué)院商學(xué)院;
【基金】：嶺南師范學(xué)院2015年人才引進專項課題黨曉峰教授專項課題項目“作業(yè)成本法應(yīng)用拓展研究”(項目編號:ZW1504)
【分類號】：F406.7;F426.92
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本文編號：1583334