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一、分解法。就是把确定的企业成本计划、逐级逐项分解落实到部门、车间、班组或个人,作为成本控制的依据。二、预算法。就是把固定性费用的预算作为控制的依据,实行分级分口包干管理。三、弹性预算法。它是以预算法为基础。随着产量的变化,编制不同的预算作为控制的依据。四、定额法。就是把材料消耗定额、工时定额、费用定额或作为以上各种定额综合的成本定额作为控制的标准。
First, the decomposition method. That is, the definitive enterprise cost plan is decomposed step by step into departments, workshops, teams or individuals as the basis for cost control. Second, the budget law. It is the budget for fixed costs as the basis for control, and the implementation of hierarchical split management. Third, the elastic budget law. It is based on the budget law. As the output changes, different budgets are prepared as the basis for control. Fourth, the quota method. It is the standard for the control of material consumption quotas, working hours quotas, cost quotas, or cost quotas that are integrated into the above various quotas.