全员质量、成本管理法(简称一岗两责)是指将本企业实际需要的岗位分为管服岗和作业岗,每个岗位都负有追求产品质量和低成本两项责任,在满足用户需求的基础上,谋求企业最佳经济效益的一种管理方法。这一管理方法的核心内容是“全额核算、全员考核”。 全额核算是根据市场接受的产品价格和原材料市场采购价格,计算企业的目标成本和利润。目标成本确定之后,对生产经营活动的各个环节,制造过程的每个工序进行细化和量化,实行成本形成的全过程和全额核算控制。 全额核算是通过从上到下层层考核与跨层考核相结合实现的。层层考核即厂长对厂部、厂部对 Full-quality, cost management (referred to as a post two responsibilities) refers to the actual needs of the enterprise positions are divided into tube service post and operation post, each post has the pursuit of product quality and low cost of two responsibilities, to meet Based on user needs, seeking a business management of the best economic efficiency. The core of this management method is “full accounting, full assessment.” The full accounting is based on the market accepted product prices and raw materials market purchase price, calculate the target cost and profit of the enterprise. After determining the target cost, we refine and quantify every step of the production and operation activities and every process in the manufacturing process, and implement the whole process of cost formation and the full accounting control. Full accounting is achieved through a combination of top-down and cross-level examinations. The layers of assessment that the director of the factory department, factory department right