IC697MDL654
IC697MDL654
IC697MDL654
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〖厦门光沃自动化设备有限公司 竭诚为您服务〗
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【价格】如此低价,一家
【货期】大量现货,下单后即可发货
【质量】全新原装,进口***
【保障】产品经过专业检测，质保一年,15天包退换
【品牌】Allen-Bradley罗克韦尔、ABB、本特利Bently 3500系统卡件、GE、艾默生西屋等模块卡件
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二是实际成本，即在生产过程中实际发生的成本，主要来自各部门的反馈信息，如工资单、领料单、采购发票等。三是模拟成本，指用于计划或决策的近似成本，是为了在成本模拟或预定过程中不影响现行数据而设置的，对于产品设计过程中进行价值分析很有帮助。四是现行标准成本，也称显性成本，类似于常说的定额成本，是一种当前使用的标准成本，或者将其看做标准成本的执行成本，反映的是生产计划期内某一时期的成本标准。在实际生产过程中，产品结构、加工工艺、采购费用和劳动生产率等因素会发生变化，因而也会导致成本数据发生变化，为了使标准成本数据尽量接近实际，可对现行标准成本定期进行调整，而标准成本保持不变。
二、ERP对成本管理计算方法的影响
目前，国内已经有一些企业开始运用 ERP 进行成本管理。而成本核算作为成本管理的基础，在 ERP 系统中也体现了新的特点。我国会计制度对成本核算规定了三种基本方法：品种法、分步法和分批法。而实际上,单就成本计算方法而言，不论采用哪种方法，其中各种费用归集和分配的原理都是一样的，而且最后都要计算各产品的总成本和单位成本。由于在 ERP 的标准成本法下，所有存货均按标准成本计价，不存在各步骤半成品成本计算上的等待性，因此平行结转分步法是不必要的。在 ERP 系统中，通过生产订单来进行管理，在生产订单执行的过程中实时计算成本，每一份生产订单的成本对应于半成品或产成品的成本，所以ERP 系统实际上也就是按生产订单分批别采用分项逐步结转分步法计算成本。
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