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DINGJIANCHENGBENKUAIJIAAA作者：张胜目录一、序....................................................................11.成本核算真那么神秘么？.......................................................................................12.会计学会成本核算需要多久？...............................................................................23.如何才能做好成本核算、分析？...........................................................................24.如何才能处理好企业的特殊业务？.......................................................................25.如何才能成为顶尖成本会计？...............................................................................2二、经典案例重现..........................................................46.案例1：成品大变脸................................................................................................47.案例2：客户做了回供应商....................................................................................58.案例3：急料采购化繁为简....................................................................................6三、制造企业相关概念介绍..................................................99.制造企业组织架构、职能分工...............................................................................910.BOM（产品物料清单）.............................................................................................911.工序工艺................................................................................................................1212.ST（标准工时）.....................................................................................................1213.标准成本................................................................................................................1214.实际成本................................................................................................................1215.生产性和能率.........................................................................................................1316.IE（工业工程）.....................................................................................................13四、采购和库存管理.......................................................1417.采购开发................................................................................................................1418.询价、报价............................................................................................................1419.采购的分类............................................................................................................1420.供应商寄售——VMI...............................................................................................1521.一品多供及配额管理.............................................................................................1522.库存单据设置.........................................................................................................1623.批次管理................................................................................................................1624.库存管理原则.........................................................................................................1625.账卡票物................................................................................................................1726.生产订单领退料单据........................................