Application of Operation Cost Method under Industry 4.0--Taking A Garment Manufacturing Enterprise as an Example

Chang Liu

《International Core Journal of Engineering》 7卷8期 (2021/08) Pp. 452-455

https://doi.org/10.6919/ICJE.202108_7(8).0066

摘要

With the rapid development of information technology, now the industrial revolution is entering the 4.0 era. However, few literature involves a discussion on the management of manufacturing production costs under Industry 4.0. Therefore, under the background of Industry 4.0, the Chinese clothing manufacturing industry as an example discusses the advantages of operating cost method in the garment manufacturing industry and risk countermeasures.

關鍵字

Industry 4.0 ； Operation Cost Method ； Clothing Manufacturing Industry

參考文獻

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Shao Shenghua, Hu Zhenwei. Education cost accounting of universities from the operation cost method [J]. Friends of Accounting, 2018 (07): 146-148.

Huang Qingshan, Guo Rui. College Education Costing under the Government Accounting System [J]. Friends of Accounting, 2019 (05): 91-94.