Process Cost Accounting Application in Logistics Control

Administrative Due Process as Social-Cost Accounting

Responsibility cost control system in China: a case of management accounting application

This paper introduces the responsibility cost control system installed at Han Dan Iron and Steel Company in the People’s Republic of China. The Company has adopted a series of management accounting techniques or procedures in its cost control system, including target costing, responsibility accounting, standard costing, flexible budgeting, internal transfer pricing, behavior motivation, perform...

On Calculation of Enterprise Logistics Cost with Project Accounting Function of Financial Software

Many people regard it impossible to calculate logistics cost in the enterprise by single-track system unless reforming Chinese current business cost accounting system. Consequently, two-track system should be adopted in calculating logistics cost. That is to say, it is necessary to establish Secondary Accounts of logistics cost in order to obtain logistics cost information, which will bring abo...

Process Control and Logistics Management for Mass Customization Manufacturing

The emphasis on increasing product variety and individualization has created a strong demand for a new strategy of Mass Customization Manufacturing (MCM). A competitive and flexible manufacturing system must be developed to respond to small batches of customer demand. In this paper, problems of highly flexible process-control and logistics-management methodologies are addressed to meet MCM need...

Application of a Cost-Driven Optimization Method in Beer Brewing Process

The final quality and cost of a manufactured product are determined to a large extent by the engineering design of the product and its production process through activities of off-line quality control methods, namely, System Design, Parameter Design and Tolerance Design. However, in the context of most non-industrialized countries, the off-line quality activities of product design and system de...