辽宁工程技术大学学报（自然科学版）
遼寧工程技術大學學報（自然科學版）
료녕공정기술대학학보（자연과학판）
JOURNAL OF LIAONING TECHNICAL UNIVERSITY(NATURAL SCIENCE)
2013年
8期
1149-1152
,共4页
轻型飞机%ABC法%生产%作业中心%资源项目%作业动因%成本核算%成本控制
輕型飛機%ABC法%生產%作業中心%資源項目%作業動因%成本覈算%成本控製
경형비궤%ABC법%생산%작업중심%자원항목%작업동인%성본핵산%성본공제
Light Aircraft%Activity-Based Costing%manufacture%operations center%resource%cost driver%cost accounting%cost control
为取得较为准确的轻型飞机制造成本信息，满足企业管理者需求，提升企业市场竞争能力。运用ABC法的思想原理，研究轻型飞机生产制造的成本核算模型。结合轻型飞机生产制造的特点，对其生产环节划分作业项目，列明作业成本核算步骤，并用实例将基于ABC法的成本核算模型与其传统成本核算方法进行对比。结果证明：成本比原来的下降了。显然，ABC法可反映出每项作业与成本消耗之间的直接联系，便于生产企业对成本费用的发生进行控制。
為取得較為準確的輕型飛機製造成本信息，滿足企業管理者需求，提升企業市場競爭能力。運用ABC法的思想原理，研究輕型飛機生產製造的成本覈算模型。結閤輕型飛機生產製造的特點，對其生產環節劃分作業項目，列明作業成本覈算步驟，併用實例將基于ABC法的成本覈算模型與其傳統成本覈算方法進行對比。結果證明：成本比原來的下降瞭。顯然，ABC法可反映齣每項作業與成本消耗之間的直接聯繫，便于生產企業對成本費用的髮生進行控製。
위취득교위준학적경형비궤제조성본신식，만족기업관리자수구，제승기업시장경쟁능력。운용ABC법적사상원리，연구경형비궤생산제조적성본핵산모형。결합경형비궤생산제조적특점，대기생산배절화분작업항목，렬명작업성본핵산보취，병용실례장기우ABC법적성본핵산모형여기전통성본핵산방법진행대비。결과증명：성본비원래적하강료。현연，ABC법가반영출매항작업여성본소모지간적직접련계，편우생산기업대성본비용적발생진행공제。
In order to obtain the information of Light Aircraft manufacture cost more accurate and meet the enterprise management needs and enhance market competitiveness of enterprises,the cost accounting model of the Light Aircraft production-manufacturing was investigated by using the principle of Activity-Based Costing. Combining with the production-manufacturing characteristics of Light Aircraft,the production processes have been divided into operating items and operation costing steps which have been listed out. In addition,the cost accounting model based on Activity-Based Costing has been compared with the traditional cost accounting method in a case study. The result shows that cost has been reduced. Obviously,Activity-Based Costing can directly reflect the connection between each work and cost for enterprise cost control.
