CAJ | 학술논문

为了满足印刷业准确成本核算的要求,研究了作业成本法。结合印刷企业成本构成复杂、间接费用比例高的特点,建立了包含三个因素的印刷作业成本核算模型。用层次分析法确定了各因素的内容,并且采用现有数学方法,计算各因素,得出更加合理精确的结果。对一案例采用了不同的成本核算方法,结果表明,通过作业成本核算模型和传统成本法计算得到的结果上有着一定的区别。作业成本核算模型的计算结果更接近印刷品的实际成本构成。
위료만족인쇄업준학성본핵산적요구,연구료작업성본법。결합인쇄기업성본구성복잡、간접비용비례고적특점,건립료포함삼개인소적인쇄작업성본핵산모형。용층차분석법학정료각인소적내용,병차채용현유수학방법,계산각인소,득출경가합리정학적결과。대일안례채용료불동적성본핵산방법,결과표명,통과작업성본핵산모형화전통성본법계산득도적결과상유착일정적구별。작업성본핵산모형적계산결과경접근인쇄품적실제성본구성。
To meet the requirements of accurate cost accounting in the printing yield, I studied activity-based costing. Combining with two characteristics of printing enterprises, one is complex printing costs, the other one is high proportion of indirect costs. I established the activity-based costing model for printing included three factors. I determined the content of the various factors by AHP, and used existing mathematical methods to calculate the various factors to come to more reasonable and accurate results. The result of a case that was used different cost accounting methods showed that there was a certain distinction between the activity-based costing model and the traditional cost calculation method. The calculated result of the activity-based costing model is closer to the actual cost of printed products.