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本文主要是剖析了目前执行的公司锻件内部结算价格存在的过于粗糙和背离成本实际情况的弊病及对锻造厂经济运行的影响,这种结算价格不适应改制后自负盈亏的管理体制和市场经济要求。作者认为成本和价格管理是企业基础管理的着重点。锻件的结算价格应以核算后的锻造加工费用为基本,另外再加上锻件的热处理费、理化检测费、及价格时常变动的材料费等等。为了企业在市场经济环境下的生存和发展,强化和细化成本管理,合理地定价每一类锻件的收费,堵住成本流失的漏洞,努力降低生产成本是势在必行的,因此,对锻造厂的成本流失也作了局部分析。表3。
This paper mainly analyzes the defects of the current internal settlement price of the company’s forgings that are too rough and departs from the actual situation of the cost and the impact on the economic operation of the forging plant. This settlement price is not suitable for the management system and market economy requirements for self-financing after restructuring. . The author believes that cost and price management are the focus of the company’s basic management. The settlement price of forgings should be based on the accounting for forging processing costs, plus forging heat treatment costs, physical and chemical testing fees, and the price of materials often change the fee and so on. In order to survive and develop enterprises in a market economy environment, it is imperative to strengthen and refine cost management, reasonably charge the fees for each type of forgings, plug up loopholes in cost loss, and strive to reduce production costs. Therefore, The loss of the forging factory also made a partial analysis. table 3.