The results indicate that the rank of the coefficient matrix of the products cost drivers is the minimal number to guarantee products activity cost account accuracy, and the elementary transform of the matrix is a kind of theory method that looks for the final cost drivers and combines the homogeneity cost drivers.
The come into being, development, characteristic and application of ERP were introduced in this article, the characteristic and application status quo of process industry ERP were also discussed. Its developing direction and the cost account method of process industry combine with BOM(Bill of Material) concept were analyzed and studied from system structure and realization strategy and so on.
本文介绍了ERP的产生和发展以及ERP的特点及应用,探讨了流程工业ERP的特点及应用现状,分析了它的发展方向,并结合成本BOM(Bill of Material)的概念,对流程工业的成本计算方法从体系结构和实现策略等方面进行了探讨与研究。
It was established to check the total cases as an indicator of workload in ultrasonic division ,to use the cost account for confirming fixed costs and unit variable cost, to forecast indirectly the workload of ultrasonic division by using statistics method, based on above work to analyze the market level and the state of profit and loss in ultrasonic division by the method of cost-workload-benefit and to set up workload target and cost control target.