頁籤選單縮合
題名 | 運用單元成本分析建立接單生產企業之標準單位成本﹣﹣電腦化作業之研究 |
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作者 | 吳致潔; | 書刊名 | 技術學刊 |
卷期 | 4:1 1989.03[民78.03] |
頁次 | 頁73-82 |
分類號 | 494.762 |
關鍵詞 | 分析; 生產; 企業; 成本; 接單; 單元; 單位成本; 電腦化; |
語文 | 中文(Chinese) |
中文摘要 | 標準成本制度是企業用於規劃、管理與控制的基礎。而「單元成本分析法」將產品別的單位成本各構成要素予以細分、組合之後,即可據以構成該產品之標準成本,特別適於多樣少量之接單生產企業。揆諸國內實以該類企業為多,因此本文乃以「單元成本分析法」的概念為主,而探討如何將其電腦化,以期能適用於國內接單生產之企業型態。本文以實務的觀點由產品的操作程序圖開始,再加上製程中各成本構成要素的考慮,擴展為成本屬性別之單元成本結構圖,再依該圖建立相關檔案而予以電腦化,運用展開的技巧,即能迅速得到該產品之標準單位成本。依上述方式所構建的產品標準成本,具備準確性與彈性化的優點,便接單生產企業在報價上及反應環境變化上能掌握更精確的資料,以適應瞬息萬變之企業環境。 |
英文摘要 | In enterprises, the standard-cost system is widely used as the basis for planning, management and control. The concept of elemental cost analysis is to decompose the product's cost constructune into the elemental-cost which is then reorganized into the standardcost of the product. With the flexibility, this method can be applied to by-order enterprises which have the production character of "various product but less quantity" and find it difficult to construct the standard-cost system. In Taiwan, most of the enterprises have the by-order production style; thus, the elemental cost analysis is more suitable for constructing the standard cost. This paper proposes å computerized approach to implement the elemental cost analysis which can be used in Taiwanese enterprise environment. From practical viewpoints, our approach begins with the operational process chart which is developed by I.E. then it could be tranformed to elemental cost construct-chart, when all the manufacturing cost is considered. From which, then, computerized files are developed to store the necessary data. Finally, we can quickly get the standard cost of the product by using the "explosion" technique. Such a standard cost system possesses the characters of accuracy and flexibility with which the enterprise will have the advantages on quoting and cost-control. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。