(中南工業(yè)大學(xué)工商管理學(xué)院， 長沙410083 )
摘 要: 著重對某機(jī)械加工企業(yè)的產(chǎn)品結(jié)構(gòu)和生產(chǎn)工藝過程進(jìn)行了分析，選擇了適合該企業(yè)生產(chǎn)組織的成本核算方法，并利用主生產(chǎn)計劃系統(tǒng)的生產(chǎn)BOM(Bill of Material)和工藝BOM以及統(tǒng)一的物料編碼，實現(xiàn)了及時準(zhǔn)確地計算產(chǎn)品成本，解決了該廠長期以來，一直存在的共用件費用分配不準(zhǔn)的問題。
關(guān)鍵字: MRP-Ⅱ BOM 產(chǎn)品結(jié)構(gòu) 生產(chǎn)工藝 成本核算
（Department of Business Administration,
Central South University of Technology, Changsha 410083）
Abstract:The product structure and production proccessing of a machine finishing factory have been mainly analyzed. A method of cost accounting which is fit for the production orgnization of this factory has been chosen. Using production BOM and technology BOM in production program system and unified material coding, the production cost can be correctly accounted in time. Thus,the long- standing problem that the common expense of workpieces couldn't be correctly allotted in this enterprise was solved.
Key words: MRP-Ⅱ BOM product structure production proccess cost accounting
Key words: MRP-Ⅱ BOM product structure production proccess cost accounting
