本文選題：管理會計應用　切入點：成本控制系統(tǒng)　出處：《財務與會計》2017年05期

【摘要】：正浙江亞特電器股份有限公司(以下簡稱亞特電器)是一家出口創(chuàng)匯型外商獨資企業(yè),主要從事園林機械和農(nóng)業(yè)機械的研發(fā)、生產(chǎn)和銷售。亞特電器作為浙江省首批管理會計應用試點單位之一,由嘉興學院商學院和亞特電器共同組建課題組,實施管理會計應用試點工作。課題組對亞特電器的財務數(shù)據(jù)進行分析后發(fā)現(xiàn),其存在不同時期相同產(chǎn)品的成本差異較大,注塑車間不同工單之間挪料和超領現(xiàn)象嚴重,注塑車間的回料核算和管理
[Abstract]:Zhejiang Yat Electric Appliance Co., Ltd (hereinafter referred to as Yat Electric) is a wholly foreign-owned enterprise with export earning foreign exchange, mainly engaged in the research and development of garden machinery and agricultural machinery. Production and sales. As one of the first pilot units of management accounting application in Zhejiang Province, Yat Electric Group was set up by Jiaxing College of Business School and Aate Electric Co., Ltd. After analyzing the financial data of Aate Electric, we found that the cost of the same product varies greatly in different periods, and the phenomenon of moving materials and overcollar among different work orders in injection molding workshop is serious. Back material Accounting and Management of injection Molding Workshop
【作者單位】： 嘉興學院商學院;
【分類號】：F426.6;F406.72

【相似文獻】

相關(guān)期刊論文 前2條

1 袁永慧;;推動管理會計應用[J];中國電力企業(yè)管理;2011年04期

2 鄧厚平;;“常柴”經(jīng)驗及對管理會計應用的啟示[J];財務與會計;2002年12期

，

本文編號：1688576