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结合昆明中铁集团公司的成本管理要求和办法,提出了离散型制造环境下成本核算系统的设计和实现方法,介绍采用三层数据库开发成本核算系统的技术,系统的成功研发提高了企业的工作效率和生产效率。
Combined with the cost management requirements and methods of Kunming China Railway Group Corporation, this paper put forward the design and implementation of cost accounting system in discrete manufacturing environment, and introduced the technology of developing cost accounting system using three-tier database. The successful development of the system improved the work efficiency of enterprises And production efficiency.