作业成本核算模型

中小印刷企业作业成本核算模型的构建

A Construction for Accounting Activity Based Costing Model of Small and Medium-Sized Printing Enterprises

研究了多阶段作业成本核算模型基础上的本量利分析、能力损失分析和差异分析。

Based on the multistage ABC calculating model , the dissertation researches the cost-volume-profit ( CVP ) analysis , capacity loss analysis and variance analysis methods and their applications .

根据作业成本法核算模型计算得到单位分拣成本，并将其与标准成本相比较，给出分拣成本控制建议。

According to Activity-Based Cost accounting model , it calculates the cost of sorting the data , and compared with the standard cost , give recommendations for sorting cost control in Cigarette Distribution Center .

对于物流成本核算，引入了基于作业的物流成本核算模型以及ABC法，并对企业物流管理会计核算体系提出了许多自己的思考。

Regarding to logistics cost calculation ; the part has introduced models of activity-based logistics cost accounting and the ABC law .

因此，本文建立的部门作业成本核算和管理模型能够更有效地将作业成本核算与作业成本管理结合起来，更好地为企业管理服务。

Therefore , DABM built in this paper can efficiently put activity cost calculation and activity cost management together to serve 3PLs cost management better .

在核算部分中，在作业成本核算原始数学模型的基础上，提出基于成本性态、成本构成和综合的优化模型，并介绍最小二乘法等三种混合成本分解的方法。

In the first part , based on original Mathematics Model of ABC , it put forward Cost Behavior , Cost Composing , and Two-dimensional Optimization Models .

本文总结了森林环境服务价值评价的方法，在分析了森林有形产品的经济价值和无形产品的环境服务价值的基础上，建立了采运作业环境成本核算的数学模型。

The paper summarizes the evaluating methods to forests environment and serving functions . Based on analyzing economical values and serving values of the forests , the mathematical model of environmental cost accounting of forest operations is presented in this paper .

建立起基于作业成本理论的工业维护管理成本核算及成本控制模型，利用作业成本核算模型将维护费用归集到设备类别，从而实现设备类别的成本源头控制。

In this paper , IMM cost calculating and control model based on ABC are founded . Using the cost control model , we can trace the total maintenance cost back to various equipments , in this way , headstream cost control can be realized .

然后，在阐述了作业成本法和SCOR模型的基本理论后，结合物流成本核算的特点和要求，构建了基于SCOR模型的物流作业成本核算模型（ABC-SCOR模型）。

Then , we introduced the ABC system and SCOR model , and discussed their advantages in logistics costing . Based on these two theories , combined with the character and requirements of logistics costing , an ABC-SCOR based logistic costing framework was constructed .

在此基础上，本文利用作业管理的基础知识&作业成本核算（Activity-basedCosting，ABC）给出了企业以作业为基础的成本核算模型和计算公式。

Based on the Activity-Based Costing , we give the model and formula to compute the cost of an organization .