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目前,我国企业成本管理范围只限于生产耗费,还未扩及到产品设计、原材料的供应以及产品销售等生产、技术、经营各个领域。管理的内容,局限于传统成本观念,认为成本管理就是管生产成本,忽视对生产经营管理全过程的成本管理。故其成本管理的效果并没有充分达到。笔者认为,在目前我国企业的成本管理中引入日本的成本企画模型,为我们进行成本控制拓展思路、开阔视野,将起到十分积极的作用。一、成本企画的形成和发展1962年,丰田公司开始导入成本企画的主要工具——价值工程。大约在1965年前后,首次在新型皇冠车开发的计划阶段,为了限定成本,以当时的车型成本管理责任者为主对成本进行了分析评估。1967年,丰田公司制定了“成本企画实施细
At present, the cost management of enterprises in our country is limited to the production cost, which has not been extended to the production, technology and management of product design, raw material supply and product sales. The content of management is limited to the traditional concept of cost, that cost management is the cost of production, ignoring the cost management of the whole process of production and operation management. Therefore, the effect of cost management has not been fully achieved. The author believes that in the current cost management of Chinese enterprises to introduce Japan's cost planning model for our cost control to expand ideas, broaden their horizons, will play a very positive role. I. The Formation and Development of Cost Planning In 1962, Toyota started to introduce cost engineering as its main tool. Around 1965, for the first time in the planning phase of the development of the new crown car, in order to limit the cost, the cost was analyzed and evaluated mainly by the then responsible person of cost management of the vehicle. In 1967, Toyota developed a ”cost plan implementation details."