文档介绍：Abstract With theeconomic developmeut and diversification ofproduction,enterprise needs cost management accurately and promptly more and cost management system should support time—cost which one pair ofthreadsofjointly controlled,that cart controlthelevelwiththeproduction schedule,when we should make out the can offer the accurate and prompt ounL when the earl support corresponding costanalysis of level atthe sanle timeand satisfy functionabove,we can support the closechain,which control costplan inadvance—cost analyze when itisbeing—cost account when ithashappened. Accordhag tohow pute the cost ofproduct andthe cost ofdepartment promptly and actually,we will research the two problems deeplyand sctup the model of cost account inthe manufacture main idea ineludes: abstracting the cost forobjcot ofthejob costing,process costingandactiv畸-based we call get theconcepts andmappings ofthe costofobject and costof ”process of costassignment is:thesystem of cost assignment,cost allocate,pute andthe bill the cost actually,the method on production ounting anddepartment ounting is the cost assignment based on the cost standard on operation and the cost assignment ofproduet the cost allocation based on multi- pute can beused tojop costing,process costingand mixed cost account. Thisthesis researches andanalyzes theprocess of ount,and abstracts a model formixed cost account. Keywords ounting,cost assignment,cost allocation,cost driver activity-based costing. II ,推动了管理科学及信息产业的发展。当今的工业和第三产业使经济环境发生了种种目不暇接的变化,冲击并继续影响成本会计理论的运作。信息技术的发展产生了高度自动化的先进制造企业, 同时带来了管理观念和管理技术的巨大变革,适时制(JIT)采购与制造系统, 零库存、单元弹性制造(FgS)、全面质量管理“1等崭新的管理观念与技术应运而生。在崭新的制造环境下,企业传统采购和制造过程将发生深刻的变化。相应地,原来为传统采购与制造乃至企业决策服务的产品成本计算与控制、决策、业绩评价等管理会计理论和方法也将发生相应的变革。本文通过对国内企业情况的了解、研究和分析,并结合邯钢模式(强化面向市场的目标成本管理)、斯达模式。1(强化面向市场的成本管理基础上的动态控制)及海尔模式(强