A Study of the Manufacturing Costing System in Printed Circuit Board Industry

• Main Authors: Te-Chun Lin, 林德群
• Other Authors: Cheng-Jye Luh
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/20487358807221880040

碩士 === 元智大學 === 資訊管理學系 === 97 === This study proposes a model to describe the operational process of manufacturing costing system. The costing system bridges the gap between the ERP system and the general accounting system. Manufacturing costing deals with the quantity and cost transformation among the inventory accounts of the raw material, work in process (WIP) and finished goods. This study especially discusses the transformation of WIP’s quantities and amounts, which then serves as the basis of defining the apportionment of direct labor cost and factory overhead. The contribution of this study is an operating model to integrate the step-by-step process costing into mixed process costing. This model combines the bill of material (BOM) with manufacturing processes to unify several stations’ process costs into equivalent units’ process cost. With these equivalent units of production, the actual costs are derived from the standard cost throughout an enterprise daily operation. A manufacturing enterprise can use this model to evaluate its annual performance by comparing the actual costs with the standard costs at the end of the fiscal year.