实现PCB成品、半成品的精准成本核算

从企业的管理会计的角度来看，精准的成本核算对企业的运营与发展有着重要的指导作用。而PCB行业产品多样、制程多变、工艺复杂等特点，决定了产成品、半成品的成本核算的复杂与繁琐。本文结合企业特点与产品特点，总结出一套有效的成本核算思路，借此实现产品的不同工序，不同内层，不同工艺的精确成本计算，进而指导企业的管理思路、提升企业的管理水平。

Precise Costing for Final and Semi-finished PCB Products

From the point of view of management accounting, precise costing analysis is very important for the operation and development of any enterprise. For PCB industry, the products are various; engineering changes happened frequently, the manufacturing processes are complicated. These make the costing analysis of finished goods and WIP are very complicated and time consuming. Combining the unique characteristics of PCB manufactures and PCB products, I will present you a proven and effective costing methodology. And from which, the precise costing analysis of different processes, inner layers and production methods are few steps away. As a result, it improves management and operation of any PCB factory.