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随着经济体制的不断深化改革,传统的成本管理模式及其机构已不适应商品经济发展的需要,为此,早于1986年8月,我厂在生产指挥系统的工厂管理室下组建了“成本管理科”。其职责范围是:成本管理;价格管理;节材降耗管理。从而在组织上保证了效益管理一体化,在成本管理方面,我们除了进行成本预测;成本计划;成本核算(由财务科负责);成本控制;成本分析和成本考核等六大管理外,着重推行了目标成本管理这一现代化的管理手段,下面谈谈目标成本管理在我厂应用的体会。
With the deepening reform of the economic system, the traditional cost management model and its institutions are no longer adapted to the needs of the development of the commodity economy. Therefore, as early as August 1986, our factory established under the factory management room of the production and command system. Cost Management Section". Its scope of responsibilities are: cost management; price management; saving materials and reducing consumption. In order to ensure the integration of benefit management in terms of organization, in addition to cost management, we focus on cost planning, cost planning, cost accounting (by the Finance Section), cost control, cost analysis, and cost assessment. The goal of cost management as a modern management tool, the following talk about the application of cost management in our factory experience.