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成本控制,是指运用以成本会计为主的各种方法,预定成本限额,按限额开支成本和费用,以实际成本和成本限额比较,衡量经营活动的成绩和效果,并以例外管理原则纠正不利差异,以提高工作效率,实现以至超过预期的成本限额。一、成本控制系统的组成一个企业的成本控制系统包括组织系统、信息系统、考核系统和奖励制度等内容。1、组织系统组织是指人们为了一个共同目标而从
Cost control refers to the use of cost accounting based on various methods, the scheduled cost limits, according to the amount of overhead expenses and costs, the actual cost and cost limits compared to measure the performance and effectiveness of business activities, and the principle of exception management to correct the adverse Differences in order to improve work efficiency, achieve and exceed the expected cost cap. First, the composition of cost control system An enterprise cost control system including organizational systems, information systems, assessment systems and incentive systems and so on. 1, organizational system Organization refers to people for a common goal from