流程工業(yè)作業(yè)成本法理論與應用研究——以制藥企業(yè)合成車間為例.pdf

1、杭州電子科技大學碩士學位論文流程工業(yè)作業(yè)成本法理論與應用研究——以制藥企業(yè)合成車間為例姓名：楊冬申請學位級別：碩士專業(yè)：會計學指導教師：王平心20091201杭州電子科技大學碩士學位論文IIABSTRACTFalongtimethecountofthecostofprocessmanufacturingcompanyisadifficultproblemfitself.ProcessmanufacturingPatternisconti

2、nuousbatchtogothroughaseriesofchemicalreactionsphysicalchangesrelativelyfixedproductiontechnologyhighvolumerawmaterialinputstoacontinuousuninterruptedmanner.Processmanufacturingcomparedwiththediscreteprocessindustrialpro

3、ductsthecostshareofindirectcostsshareasignificantproptionofthetotalcostsomeproductsshareofindirectcostscostscanaccountf60%ofthetotalcost70%.Atpresentthecostofprocessindustryfollowedthetraditionalmethodofcalculatingindire

4、ctcostscannotbeaccuratelysharingthecostofaccuratelyallocatedtotheproductup.Therehasbeenaseriousshiftthecostofthephenomenontherefethecostofbusinessanalysisfinancialdecisionmakingwilleasilyleadtodisttionserrs.Therefetofind

5、anewsuitablemodeofoperationofprocessmanufacturingproductioncoststructureacteristicsofthecostingmethodhasastrongtheeticalpracticalsignificance.Inthispapertheacteristicsoperationoftheprocessmanufacturingtoconductasystemati

6、canalysisofcostmethodbasedontheoperatingcostsoftheintroductionofthecostcalculationsfprocessmanufacturing.Helptheseenterprisestobuildamereasonablecostsystemtherebyincreasingthelevelofcostingfinancialdecisionmaking.Thispap

7、erusethenmativestudycasestudymethodwhichisdividedintotheyconclusionsoftheproposedthreepartcase.Thetheyisdividedintointroductionactivitybasedcostingresearchsynthesisprocessmanufacturingactivitybasedcostinganalysisofthreep

8、arts.Introductionpartofthecomprehensiveanalysisoftheacteristicsofprocessmanufacturingproductioncoststructureacteristicsfullyunderstthebasisofactivitybasedcostingfeasibilitystudiesfindustrialapplicationsofprocessbasedcost

9、ingtheyofthenecessityfeasibilityActivityBasedCostingSurveysectionsdomesticinternationaldevelopmentsinactivitybasedcostingtoinvolvetheactivitybasedcostingprocessindustrytobeacombinationoftheeticalpresentationscommentsProc

10、essmanufacturingactivitybasedcostinganalysissectionfirstintroducedthecurrentcostofprocessindustrycompositioncalculationofmethodpointedoutthatthecostoftheexistingmajproblems.withfullanalysisofprocessmanufacturingproductio

11、ncoststructureoperatingmechanismsacteristicsofproposedactivitybasedcostingprinciples.Fenterprisestobuildacomprehensiveoperatingsystemincludingthedivisionofoperationsoperationscentercostdriverionmaterialscostsoperatingcen