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对于企业组织来说,费用定额管理是通过“节流”提升竞争力的重要方式,不过不可预期的费用及面对新的“开源”机会的成本投入等事项的存在,决定了费用定额管理调整的必要性和必然性,为了确保定额管理调整的有序而合理,需要构建比较完善的配套机制。有鉴于此,本文以烟草企业的相关情况为基础素材,概述费用定额管理的内涵及难点,分析费用定额管理调整的境遇及要求,探讨完善费用定额管理配套机制的要点。
For enterprise organizations, fee quota management is an important way to enhance competitiveness through “savings”, but unpredictable costs and the cost of investing in new “open source” opportunities are determined by The necessity and necessity of the adjustment of cost quota management, in order to ensure the orderly and reasonable adjustment of quota management, we need to build a relatively complete matching mechanism. In view of this, this article based on the relevant information of tobacco companies, summarizes the connotation and difficulties of fixed quota management, analyzes the situation and requirements of fixed quota management, and discusses the key points of perfecting the supporting mechanism of fixed quota management.