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传统的成本管理模式越来越不适应企业发展的要求。非系统化的管理模式、不健全的责任管理及其激励机制、人工化的支持手段等都是阻碍企业发展的瓶颈。中国入世后,汽车市场竞争日趋激烈和产品的不断降价,对车身附件厂的赢利能力产生了一定的影响。为了保持公司持续发展的势头,增强企业的抗衡能力,车身附件厂从2003年开始探索标准成本制度,2004年正式使用,同时引进上海易通公司赵凤高先生的“人人成为经营者”的成本管理模式。笔者在实习过程中发现,车身附件厂在运用标准成本与“人人成为经营者”相结合的特色管理模式中出现成本核算量大、工作复杂,长期使用不变更的成本标准,员工对成本管理制度理解不全面等问题。根据车身附件厂的实际情况,笔者提出了建立、健全标准成本管理制度,制定切实可行的成本标准,全面深化员工对标准成本的理解等解决上述问题的方法。
The traditional cost management model more and more not meet the requirements of the development of enterprises. Non-systematic management mode, unsound responsibility management and its incentive mechanism, and artificial means of support are the bottlenecks hindering the development of enterprises. After China’s accession to the WTO, the increasingly fierce market competition in automobiles and the continuous price reduction of products have exerted a certain influence on the profitability of automobile body accessories factories. In order to maintain the company’s momentum of sustainable development and enhance the ability of enterprises to compete, the body accessories factory to explore the standard cost system from 2003, formally used in 2004, while the introduction of the Shanghai Autopass Company Mr. Zhao Fenggao “everyone become a manager” cost management mode. In the course of the internship, the author found that in the characteristic management mode of using the standard cost and “everyone being the operator”, the auto body accessory factory appeared the cost standard of large cost accounting, complicated work and no change in long-term use. The cost management Institutional understanding is not comprehensive and other issues. According to the actual situation of the body accessories factory, the author proposed to establish and improve the standard cost management system, develop practical cost standards, comprehensively deepen staff understanding of the standard cost and other solutions to these problems.