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什么是成本控制?简单地说:就是在编制好成本计划、确定“目标成本”以后,对生产过程中所发生的生产费用,采取按日或按旬汇总整理,与计划对比,及时发现偏差,找出经验教训,借以挖掘生产潜力,堵塞漏洞,减少浪费损失,保证计划成本的实现。怎样搞好成本控制?首先要建立成本控制(或称生产费用控制)网点。作为日常从事成本控制工作的职能部门,成本好比一池水,水池有几个进水或出水口,就要安装几道闸门,每一道闸门就是一个成本控制点,实行“卡关”。符合计划要求的就让它流过去,不符合计划要求的,就不允许流过去。把所有的控制点联结起来,就构成了企业的
What is cost control? Simply put, that is, after a cost plan has been prepared and the “target cost” has been determined, the production costs incurred in the production process will be consolidated by day or by month, compared with the plan, and deviations will be detected in a timely manner. Identify lessons learned in order to tap potential for production, plug loopholes, reduce waste losses, and ensure the realization of planned costs. How do we do a good job in cost control? First we must establish cost control (or production cost control) outlets. As a functional department that performs daily cost control work, the cost is like a pool of water. When the pool has several inlets or outlets, it is necessary to install several gates. Each gate is a cost control point and implements “card clearance”. If it meets the requirements of the plan, it will let it flow. If it does not meet the requirements of the plan, it will not be allowed to flow past. Linking all the control points together constitutes the corporate