【摘要】 本文从成本核算对象、成本核算要素、成本分配方法以及成本计算办法等层面,探讨了基于作业成本思想的MRPⅡ成本核算方法。此方法使作业成本法和MRPⅡ软件有机地结合在一起,不仅降低了作业成本法的实施难度,也提升了MRPⅡ软件的成本核算功能。更多还原

【Abstract】 This article discusses the method of MRPⅡ costing from the object and the element of costing and the method of cost admeasurement as well as the costing based on activity cost idea .The method integrates the activity costing with MRPⅡ software. It not only solves the implementary difficulty of activity costing, but also upgrades the function of the costing of MRPⅡ software.更多还原