章节大纲


  •         随着企业内部精益生产和工业4.0等方面的项目不断开展，产品成本的测算和管控方法也必须不断地得到发展和优化。相比传统的相对比较粗糙的产品成本测算方法，作业成本法(ABC)把产品成本的测算和生产作业流程更加紧密地联系在一起，也能够用来更好地测量生产和精益经理手中的优化项目的财务效果。如何成功地实施作业成本法，因而也成为了越来越多的企业感兴趣的话题。 | While more and more companies are introducing lean manufacturing practice and conducting projects in the fields of industrial 4.0, methods for product costing and controlling also need development and optimization. Compared to traditional relatively crude product costing methods, Activity-Based Costing (ABC) links product costing and production processes more closely, and can also be used to better measure the financial impact of optimization projects in the hands of production and lean managers. Thus, how to successfully implement the activity-based costing method has become a topic of interest to more and more companies.

            此次活动邀请到一位分别在美资和德资生产企业参加过相关项目的财务管控经理，和您分享实战经验和体会， 并和您一起讨论以下共同感兴趣的问题 | In this event, we are inviting a finance & controlling manager who participated in relevant projects in US- and German-invested manufacturing companies to share with you his practical experience and insights, and to discuss with you about the following questions of common interest:

    • 作业成本法ABC和传统产品成本测算法相比的优势 | The advantages of ABC costing in comparison to traditional methods 
    • 实施ABC方法的关键步骤 | Basic steps to implement the ABC costing
    • 如何识别成本驱动因子 | How to identify the cost drivers
    • 如何分摊间接成本 | How to distribute overheads
    • 两家不同的生产企业的项目实例及其实战经验和教训 | Project case from two different manufacturing companies including practical experience and lessons learnt