(1.中南工業(yè)大學(xué)信息工程學(xué)院, 長沙 410083;
2.中南工業(yè)大學(xué)粉末冶金廠， 長沙 410083)
摘 要: 采用分項(xiàng)逐步結(jié)轉(zhuǎn)分步法應(yīng)用數(shù)據(jù)庫管理軟件對多工 序連續(xù)生產(chǎn)的生產(chǎn)企業(yè)完成各工序產(chǎn)品的成本計(jì)算，通過采用較好的無余數(shù)處理技術(shù)和一整套完整的系統(tǒng)設(shè)計(jì)思想，有效地提高了成本計(jì)算的準(zhǔn)確性和可靠性，為達(dá)到準(zhǔn)確快速地計(jì)算企業(yè)產(chǎn)品成本的目的起到了良好的作用。
關(guān)鍵字: 成本計(jì)算 分項(xiàng)逐步結(jié)轉(zhuǎn) 無余數(shù)處理
（1.College of Information Enginering, Central South University of Technology, Changsha 410083
2.Powder Metallurgy Factory, Central South University of Technology, Changsha 410083）
Abstract:According to the method of "settle accounts step by step and transfer to items", using Data Base Management software to calculate production cost of every product of a process for continuously producing in multiprocesses has been introduced. By implementing of no remainder processing technique and whole set of completed design method, the cost calculation procedure on reliability and accuracy were effectively improved, and a good role was played in accurate and quick calculation of cost of products in factory.
Key words: cost calculation settle accounts step by step and transfer on items no remainder processing
