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| Content Provider | IEEE Xplore Digital Library |
|---|---|
| Author | Jingkui Ruan Xueliang Zhou |
| Copyright Year | 2012 |
| Description | Author affiliation: Dept. of Mechanical Engineering, Hubei Automotive Industries Institute, Shiyan, China (Jingkui Ruan; Xueliang Zhou) |
| Abstract | Cost accounting plays an important role in a manufacturing organization. A cost accounting system is the application of accounting and costing principles methods and techniques in the ascertainment of costs and the analysis of savings and/or excess as compared with previous experience or with standards. The processes of manufacturing auto panel dies are very complex and the production cycles are very long. As a result, accounting the cost is very complicated. The cost composition and the cost accounting model are studied. The architectures of cost accounting system are proposed. An auto motor dies cost accounting system is developed and applied in an auto die and mould company. It is demonstrated that the system can achieve accurately and quickly cost accounting, and provide a reliable foundation for making cost strategy. |
| Starting Page | 594 |
| Ending Page | 597 |
| File Size | 408922 |
| Page Count | 4 |
| File Format | |
| ISBN | 9781457714146 |
| e-ISBN | 9781457714153 |
| DOI | 10.1109/CECNet.2012.6202221 |
| Language | English |
| Publisher | Institute of Electrical and Electronics Engineers, Inc. (IEEE) |
| Publisher Date | 2012-04-21 |
| Publisher Place | China |
| Access Restriction | Subscribed |
| Rights Holder | Institute of Electrical and Electronics Engineers, Inc. (IEEE) |
| Subject Keyword | Industries Auto panel dies Estimation Accounting model Educational institutions Manufacturing Cost accounting system Polymers Cost accounting Research and development |
| Content Type | Text |
| Resource Type | Article |
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