Calculating the cost of SMT producing line of integrated circuit used in computer by means of analyzing activity-based costing theory,this paper presents a new method based on cost driver theory.

• 在对作业成本法原理分析的基础上,研究了计算机中使用的集成电路板SMT生产线的成本分配,提出了基于成本动因来划分SMT生产线成本的方法。