辅助生产成本

炼化企业辅助生产成本核算探讨

The Discussion of the Auxiliary Production Cost Calculation for the Petrochemical Enterprises

计算机辅助生产成本管理系统的设计与实施

Design and Practice about Cost Management System of Computer Aided Production

对企业辅助生产成本的分配，比较精确的方法是采用交互分配法。

The reciprocal method is an accurate approach to assign service departments to production departments .

介绍了计算机辅助生产成本管理系统的设计方法，以实施计算机辅助生产成本管理为手段，降低生产成本，达到提高企业竞争力的目的。

This paper introduces the design of computer aided production cost management system , by practicing the method of computer aided production cost management system , it can reduce the production cost and reach the destination of improving the enterprises ' competitive power .

采用代数分配法来计算辅助生产车间单位成本，设计的关键是利用Excel提供的矩阵求值函数MDE-TERM（）解联立方程。

By using algebraic basis of distribution method to calculate unit cost of service department , the key of the design is to employ matrix evaluate function offered by Excel to solve a simultaneous equation .

该模型可以辅助生产人员设计成本较低的柴油调合和加氢精制方案。

It may be a good assistant in the design of the diesel-processing and hydrogenation-refining schemes .

辅助生产费用按实际成本分配方法的改进

The improvement of support - department actual cost-allocation method