论文部分内容阅读
实行全面成本控制法,其基本过程与法则是:从产品设计制订的目标成本开始,一直到总装、销售产品为止,贯穿一套讲究经济效果的严细的成本管理体制。它宛若一条纽带,牵动着企业的计划、生产、技术、劳动、设备、财务、供销等各部门的工作,使其都能围绕着目标成本广泛开展降低耗费、提高效率、讲究质量、增加利润的活动,保证企业高速度高利润地发展壮大。工业产品成本,是工业企业用于生产和
The implementation of a comprehensive cost control law, the basic process and the law is: from the target cost of product design and development, until the final assembly, sales of products, through a stringent cost-effective management system that stresses economic effects. It is like a link, involving the company’s planning, production, technology, labor, equipment, finance, supply and marketing and other departments, so that it can be widely around the target cost to reduce costs, improve efficiency, pay attention to quality, increase profits Activities ensure that the company grows with high speed and profit. The cost of industrial products is used by industrial enterprises for production and