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对标管理作为一种战略管理工具,不仅能够提高企业的生产管理水平,而且能够增强企业的核心竞争力和竞争优势,最终改善或提高企业的经营绩效。成本对标是对标管理的一个重要组成部分。本文针对ABC公司成本对标工作在实施过程中存在认识不足、标杆不合理、重形式轻改善以及无相应的激励机制等问题进行了分析,并提出了统一认识、确定合理标杆以及注重考核等相关建议措施。以促进成本对标工作顺利进行,逐步向标杆指标靠齐并超越,达到提升管理水平和经营业绩的目的。
As a strategic management tool, benchmarking management can not only improve the level of production and management of an enterprise, but also enhance its core competence and competitive advantage and ultimately improve or enhance its business performance. Cost benchmarking is an important part of benchmarking management. This article analyzes the problems of lack of understanding, unreasonable benchmark, light weight improvement and no corresponding incentive mechanism during the implementation of ABC cost cost benchmarking work in ABC Company, and puts forward some suggestions on unifying cognition, determining reasonable benchmarking and focusing on assessment Suggested action. In order to promote the successful implementation of the cost benchmarking work and gradually align and surpass the benchmark indicators so as to achieve the objective of improving management level and operating performance.