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近几年来,全国掀起了学习邯钢成本管理的经验,通过实践很多企业取得了可喜的成绩。但还有部分企业虽然高度重视,也投入了相应的人力、物力、但收效不大。为什么在学与用的过程中,会出现不同的结果呢?笔者拟就以下问题提出粗浅的看法。一、邯钢的成本管理模式企业管理可划分为实物管理和价值管理两部分。实物管理要求企业提供的产品具有较高的使用价值,其主要形式是质量管理。价值管理要求企业以最低的投入取得最高的收益,即利润最大化,其中心内容是成本管理。在计划经济条件下,企业
In recent years, the country has set off its experience in learning the cost management of Handan Iron and Steel Group and achieved satisfactory results through many enterprises. However, although some enterprises attach great importance to and also put in the corresponding manpower and material resources, they have not achieved much success. Why in the process of learning and use, there will be different results? I would like to put forward the following issues superficial view. A, Handan Iron and Steel cost management model Enterprise management can be divided into physical management and value management in two parts. Physical management requires enterprises to provide products with high value, the main form of quality management. Value management requires enterprises to obtain the highest income with the lowest investment, that is, to maximize profits, the core content is cost management. In the planned economy, enterprises