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Total cost management method using standard cost management system and a computer readable recording medium recording total cost management method
Total cost management method using standard cost management system and a computer readable recording medium recording total cost management method
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机译:使用标准成本管理系统的总成本管理方法和记录总成本管理方法的计算机可读记录介质
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摘要
The present invention relates to a total cost price management method utilizing a standard cost price management system, and to a recording medium readable using a computer storing a total cost price management method. The total cost price management method comprises the steps of: a) calculating a cost price of a purchased material in accordance with a purchase standard cost price management system; b) inputting the cost price of the step a) as a material price, and calculating the total production efficiency in consideration of the material price and the total production efficiency; and c) comparing the standard cost price with an actual cost price to adjust the standard cost price or to set a fixed standard cost price.
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