Transactions of Materials and Heat Treatment

Title：Mould cost accounting based on activity-based costing

Authors： KE Xu-gui WANG Yun-xiang(Department of Material Engineering Nanjing Institute of Technology Nanjing 211167 China)

Unit：

KeyWords： activity-based costing working cost driver mould

ClassificationCode：F407.4;F406.72

year,vol(issue):pagenumber：2007,32(3):77-80

Abstract：

The basic ideas and theory of ActivityBased Costing was described.The mould price structure was analyzed and the general course of mould production was summarized.The activity center and every activity in mould designing and manufacturing were divided.The activity cost database and cost driver were confirmed.It concludes that if the mould enterprise uses activity-based cost,cost of mould can be reduced.Therefore,the risk in market competition can be decreased and the key competition ability can be enhanced finally in the market.

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Reference：

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