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降低产品成本、控制费用支出是企业增加效益的有效途径。它综合了增加产品产量,降低物料、动力消耗,减少费用支出,强化产品质量,降低采购成本,增加副产品回收能力,设备经济、安全运行等各项经济指标。强化成本核算管理,严格成本控制,是完成上述指标的主要手段。一、抓住采购成本的核算、降低采购成本大化集团公司生产的产品品种多、产量大,原燃材料消耗量大,仅煤炭消耗就达150多万吨。采购价格降低一元钱,则成本就降低150万元。因此,抓住采购成本这一环节的核算,也就抓住了产品成本降低的主线。
Reduce product costs, control costs are an effective way to increase business efficiency. It combines various economic indicators such as increasing product output, reducing material and power consumption, reducing expenses, enhancing product quality, reducing procurement costs, increasing byproduct recycling capacity, equipment economy and safe operation. Strengthening cost accounting management, strict cost control, is to complete the above indicators of the main means. First, seize the procurement cost accounting, reduce procurement costs Dahua Group produced a wide variety of products, large output, the consumption of raw materials, burning only reached about 1.5 million tons of coal consumption. To reduce the purchase price by one dollar, the cost will be reduced by 1.5 million yuan. Therefore, to seize the procurement cost of this part of the accounting, it seizes the main line to reduce product costs.