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企业会计成本控制的重要方法是应用定额管理的手段,定额管理可以有效的控制企业成本,实现企业利润最大化,是企业长远发展的必然趋势。会计成本定额管理对实现企业经济管理目标有着直接关键的影响,成本控制的重点是制定企业会计成本管理标准,核心内容是合理分配企业人力、财力、物资等资源促进企业发展,企业按照定额管理标准开展经济活动,最大限度的节约成本,实现企业的利润最大化。本文主要研究了企业会计控制定额管理的现状,并提出了提高定额管理水平的有效措施。
An important way to control the accounting cost of an enterprise is to apply the quota management method. The quota management can effectively control the cost of the enterprise and maximize the profit of the enterprise, which is the inevitable trend of the enterprise’s long-term development. The accounting cost quota management has a crucial and direct impact on the goal of economic management of the enterprise. The key point of cost control is to set the standard of enterprise accounting cost management. The core content is to rationally allocate resources such as human, financial and material resources to promote the enterprise development. To carry out economic activities, the maximum cost savings, to maximize corporate profits. This paper mainly studies the status quo of fixed quota management in enterprise accounting and puts forward some effective measures to improve quota management.