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《Commercial Research》 2003-23
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A Cost Accounting System Combining Microsoft Excel with a Parallel Summary Process Costing Method

ZHENG Cui-ju, HE You-shi, CHEN Xue-mei, QIU Qing-rong (School of Business Administration, Jiangsu University, Zhenjiang 212013, China; Shenzhen TV University, Shenzhen 518000, China)  
In quantites, batches assembling and multiple-step production enterprises, we adopt a process costing method with parallel summary. It is a great deal of work to gather the share of the cost of production calculated in individual department parallelly on the whole part. And it is very complicated to connect the relation of data of the cost. Now we design a cost accounting system combining Microsoft Excel with a parallel summary process costing method, which can achieve accuracy and timeliness and can succeed by reducing cost and increasing benifit in the intense competition of market.
【Fund】: 江苏省哲学社会科学研究十五规划基金(E3-051)
【CateGory Index】: F275.3
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【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 YE Tao-feng, HAN Wen-min (School of Economics & Management, East China Ship-Building Institute, Zhenjiang 212003, China);An Improvement on Activity-Based Costing under Constraints[J];Industrial Engineering and Management;2004-03
2 TIAN Ying zhi, ZHU GE Liang, CHEN Jun fang (Aetna School of Management, Shanghai Jiao Tong University, Shanghai 200052, China);The Application of ABC in Chinas Manufacturing Enterprise: A Case Study[J];Industrial Engineering and Management;2002-04
3 LUO Xian-jin (Hunan Industrial University of Worker,Xiangtan 411104,China);Study on Cost Calculating Way and Reform Pattern[J];Journal of Hunan Institute of Engineering;2002-01
4 YIN Yu,SUN Chang-jiang(College of Economy and Trade,Northeast Agriculture University,Harbin,150030);APPLICATION OF VALUE CHAIN ANALYSISIN STRATEGIC MANAGEMENT ACCOUNTING[J];Northern Economy and Trade;2004-07
5 GUO Yan-zheng~1,GAO Qi~2,LIU Xue-hua~1,FAN Xiao-jun~1,WANG Yan-wen~1(1.Dept.of Economics and Trade,Qinhuangdao Hebei 066004,2.North China Auditing Dept.,Bank of Communications,Beijing 100086,China);The Application of Management Accounting in the Establishment of Performance Evaluation System in Basic Banks[J];Journal of Hebei Normal University of Science & Technology(Social Science);2006-03
6 LIU Xiao-mu~1, WU Nai-ke~1, TANG Jian-jun~2, SONG En-liang~1, WAN Fa-chun~1 (1.Institute of Animal Science and Veterinary Medicine, Shandong Academy of Agricultural Sciences,  Jinan,Shandong 250100, China; 2. Shandong Animal Husbandry Office, Jinan, Shandong 250022, China);Investigation of Primarily Economic Index in Shandong Cattle Feedlots[J];Ecology of Domestic Animal;2004-04
7 XU Zhong ping 1,MAO Hong tao 2 (1 Beijing Institute of Management,the Chinese Academy of Sciences,Beijing 100029; 2 North Western University of Finance and Economics,Chengdu 610074,China);The improvement of support -department actual cost-allocation method[J];East China Economic Management;2001-04
8 LU Xiao-yan;The comment on the control theory of the cost[J];Journal of Hubei Radio & Televison University;2006-01
9 Ji Ruolei;Brief Discussion on Homework Cost[J];Journal of Jilin Commercial College;2005-02
10 LIU Jian - min, HU Hail- kun (Hunan Environment - Biological Polytechnic, Hengyang 421005 Hunan);On Developing of Cost Accounting Function in the new Economical Environment[J];Journal of Hunan Environment-biological Polytechnic;2003-03
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