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基于作业的标准成本在理论研究上较为成熟,不同的ERP 系统也提供了相应的应用模型,从实际应用来看,离散制造业基于作业的标准成本应用较为成功,而在流程制造环境下的应用却不尽如人意,尤其在复杂流程制造业中的应用,面临着较多的障碍和困难。采用怎样的基于作业标准成本实现模式,可以逾越这些障碍,以实现成本的实时控制功能?本文拟就此做一些探讨。
Based on the standard cost of the job in the theoretical research is more mature, different ERP systems also provide the corresponding application model, from the practical application point of view, discrete manufacturing industry based on the standard cost of the application of a more successful application in the process of manufacturing environment But not satisfactory, especially in the complex manufacturing process, facing more obstacles and difficulties. What kind of cost-based mode of operation based on operating mode, you can go beyond these obstacles in order to achieve real-time cost control functions? This article is intended to do some discussion.