(中南工业大学工商管理学院， 长沙410083 )
摘 要: 着重对某机械加工企业的产品结构和生产工艺过程进行了分析，选择了适合该企业生产组织的成本核算方法，并利用主生产计划系统的生产BOM(Bill of Material)和工艺BOM以及统一的物料编码，实现了及时准确地计算产品成本，解决了该厂长期以来，一直存在的共用件费用分配不准的问题。
关键字: MRP-Ⅱ BOM 产品结构 生产工艺 成本核算
（Department of Business Administration,
Central South University of Technology, Changsha 410083）
Abstract:The product structure and production proccessing of a machine finishing factory have been mainly analyzed. A method of cost accounting which is fit for the production orgnization of this factory has been chosen. Using production BOM and technology BOM in production program system and unified material coding, the production cost can be correctly accounted in time. Thus,the long- standing problem that the common expense of workpieces couldn't be correctly allotted in this enterprise was solved.
Key words: MRP-Ⅱ BOM product structure production proccess cost accounting
Key words: MRP-Ⅱ BOM product structure production proccess cost accounting
