摘要
文章描述了面向成本设计(Designforcosting)和作业成本计算(Activitybasedcosting)的概念以及两者之间的联系,阐述了在特种车辆中实施面向成本设计的必要性。介绍了在设计阶段所需要的成本估算方法,并将作业成本计算方法运用在特种车辆装配过程的成本估算中,提出了在装配过程中成本发生过程的方法,这种方法将在特种车辆的面向成本设计中起到关键的作用。
Firstly, through analyzing the concept of Design for Costing and Activity Based Costing, the relationship between DFC and ABC is built, this paper points out the necessnity of employing Design for Costing in manufacture of special vehicle. Learning some methods of calculation in design step, the authors think activity based costing is used in the cost forecast of assembly step of special vehicle, therefore the course and reason that the cost occur in assembly process can be researched and some available conclusions can be achieved which is important to the design for costing about special vehicle.
出处
《华中科技大学学报（社会科学版）》
2003年第2期46-50,共5页
Journal of Huazhong University of Science and Technology(Social Science Edition)
关键词
作业成本计算
面向成本设计
特种车辆
装配
Activity Based Costing(ABC)
Design for Costing(DFC)
special vehicle
assembly
