Research on Procedure-Based Technology and Process Cost Assessment

摘要

Technology and process cost is the monetization measure of all the relevant cost of the products or components manufacturing process from the perspective of technology and process. By the procedure-based technology and process cost assessment, the cost of each working procedure can be known in advance, and the various cost factors of each procedure can be controlled in the production process. Some reasonable cost technical standards can be established for the effective control of the cost of the production process according to the technology and process cost assessment. And the effective decision support can be provided for enterprises to reduce costs.