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宜春地区木材厂主要生产各种纤维板,前几年由于管理不善,原辅材料和机电配件消耗失控,产品成本逐年上升。1988年开始该厂实行“责任系数成本控制”办法,即以产品成本为对象,以提高效益降低消耗为目的,以主操作手和机电维修工为轴心,把各工序有关人员按责任和利益结合起来。主要内容包括制定各种消耗定额,将各类指标进
Yichun mainly produces all kinds of fibreboard factory in lumber, a few years ago due to poor management, raw materials and mechanical and electrical accessories consumption out of control, product costs increased year by year. Beginning in 1988, the plant implemented the “Responsibility Coefficient Cost Control” approach, which takes the product cost as the object, with the purpose of improving the efficiency and reducing the consumption, takes the main operator and the electromechanical maintenance worker as the axis, and puts the personnel in each process according to the responsibility And interest combined. The main contents include the development of various consumption quotas, all kinds of indicators into