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大型生产企业组织车间班组成本核算是遵循广义成本核算要开展成本控制的重要途径。车间班组成本核算能够帮助企业中的每一位员工以高度的责任心完成本岗位的工作。应用系统管理法后,车间班组成本核算同时围绕成本指标和其他经济技术指标进行分解细化后,使每一位员工都能开展本岗位的成本核算与控制,有效提升了企业效益。文中首先阐述了车间班组成本核算概念与作用,论述运用系统管理法的可行性后,分析了基于系统管理法的车间班组成本核算实施措施,并列举典型案例进行了分析探讨。
Large-scale manufacturing enterprise organization workshop cost accounting is to follow the generalized cost accounting to carry out cost control an important way. Workshop team cost accounting can help every employee in the enterprise with a high degree of responsibility to complete the job. After the application of the system management law, the team cost accounting at the same time around the cost indicators and other economic and technical indicators to decompose and refine, so that every employee can carry out the cost accounting and control of this position, effectively enhance the efficiency of enterprises. The paper firstly elaborates the concept and function of cost accounting in workshop, discusses the feasibility of using system management, analyzes the cost management measures of workshop and office based on system management, and analyzes the typical cases.