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美国通用电器公司是世界有名的大型企业,它的产品包括发电机设备、电器、机车、医疗器械、飞机引擎、自动化设备等,品种多达上万个。其中,汽轮发电机和燃气发电机的销售量占了世界总销量的1/3。该公司不仅生产规模居于同行业之首,管理水平也为世人称道。该公司轮机经营部对成本的控制就非常具有代表性。轮机经营部是通用电器公司的创利大户,也是对经营利润或亏损负责的独立核算单位。它的下属各厂和职能科室部门则成为成本中心,只对本单位的成本开支负责,不核算利润或亏损。每一个经营年度.先由销售部门和生产部门根据市场预测情况制订出生产总计划,再由财务处根据生产计划和过去的成本资料编制出经营预算,
The United States General Electric Company is a world-renowned large-scale enterprise. Its products include generator equipment, electrical appliances, locomotives, medical equipment, aircraft engines, and automation equipment, and its varieties are as many as tens of thousands. Among them, the sales of turbo-generators and gas-fired generators accounted for 1/3 of the world’s total sales. The company not only ranks first in the industry in terms of scale of production, but also manages the world. The company’s turbine operation department is very representative of the cost control. Turbine Operation Department is a large profit-making unit of General Electric Company, and it is also an independent accounting unit responsible for operating profits or losses. Its subordinate factories and functional department departments become cost centers, only responsible for the cost of this unit, do not account for profits or losses. In each business year, the sales department and the production department first formulate a production plan according to market forecasts, and the Finance Department prepares the operating budget based on the production plan and past cost data.