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今年,我们对20种试制的新产品实行了目标成本管理,收到了一定的经济效果。目标成本的制订过程是技术人员、财会人员和有关领导人员相结合的过程。首先,我们同设计人员一起学习了目标成本管理的意义、目的和方法,统一思想,提高认识。其次在总会计师室主持下进行市场调查,根据同类产品的比价资料和其他有关技术资料,按照市场可以接受的价格确定新产品目标价格;再次,成本核算员与有关技术人员和领导一起,对每一个产品进行仔细研究、推敲,力求降低不适当的、不必要的加工要求和材料质量要求,计算新产品试制的目标成本;最后,把试算平衡后的目标成本、目标售价、产品名称、型号、试制数量、完成日期、项目负责人等,填写在一本名为“专项限额卡”的小本子上,经财务科和总会计师
This year, we implemented target cost management for 20 kinds of trial-produced new products and received certain economic results. The process of setting the target cost is a combination of technical personnel, financial personnel, and related leaders. First of all, we learned the meaning, purpose and method of target cost management together with designers, unifying ideas and raising awareness. Secondly, conducting market research under the auspices of the general accountant office, according to the comparison data of similar products and other relevant technical data, determine the target price of the new product according to the price acceptable to the market; again, the cost accountant together with relevant technical personnel and leaders A product is carefully studied and scrutinized, and efforts are made to reduce inappropriate and unnecessary processing requirements and material quality requirements, and to calculate the target cost for trial production of new products. Finally, the target cost, target price, and product name after trial balance are calculated. The model number, trial production quantity, completion date, project leader, etc., are filled in a small book named “Special Quota Card”, which is passed by the Finance Section and the Chief Accountant.