As the skeleton production unit and the cost and profit center of enterprises, it is necessary to manage the workshops more scientific and normative. 车间作为企业产品生产加工的基层单位,作为企业的成本和利润中心,就要求其管理进一步科学化、规范化。
Analysis of lumber production cost overspend and countermeasure in forestry center 浅析林场木材生产成本超支原因及应采取的措施
Focused on the production process, activity cost center is set up to analyze the cost drivers and reasonable calculation of the distribution of activity costs. 以生产流程为重心,进行作业中心的设置、成本动因分析并合理分配计算作业成本。