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制鞋原材料消耗定额管理是企业管理的一个非常重要的内容。原材料消耗定额管理不仅涉及到皮鞋的销售价格、企业的利润、还反映出企业管理的水平和操作工人参与企业管理的能力。1 材料消耗定额的作用国家经济贸易委员会2000年9月在《国有大中型企业建立现代企业管理的基本规范》条文二十八中指出:“应做好成本核算与成本管理的各项基础工作,健全成本费用管理制度,科学合理地确定各种原材料、能源消耗定额,准确计量验收各项原材料、能源,严格按照国家统计制度如实统计各项指标,建立跟踪市场价格的内部价格核算体系。”材料消耗定额是指在一定的生产技术组织条件下,生产单位产品或完成单位工作量所必需消耗的材料数量的标准。在不同的制鞋企业中,由于生产技术水平、管理水平不同,利用同一种材料生产同一种皮鞋的材料消耗定额也不相同。因而单位皮鞋材料消耗定额的高低,是综合反映企业生产技术和管理
Quota consumption of raw materials, shoe management is a very important part of business management. Raw material consumption quota management involves not only the sales price of leather shoes, the profits of enterprises, but also the level of enterprise management and the ability of workers to participate in business management. The role of material consumption quota State Economic and Trade Commission in September 2000 in the “state-owned large and medium-sized enterprises to establish the basic norms of modern enterprise management,” Article XXIX pointed out: “should be good at cost accounting and cost management of the basic work Improve the cost management system, scientifically and rationally determine a variety of raw materials, energy consumption quotas, accurate measurement of all raw materials, energy sources, in strict accordance with the national statistical system to accurately measure the various indicators, the establishment of tracking the internal market price of the accounting system. ”Consumption quotas of materials refers to the quantity of materials required to produce a unit product or to complete a unit’s workload under a certain production technology organization. In different shoe-making enterprises, due to the different level of production technology and management level, the consumption of materials of the same kind of shoes made by the same material is not the same. Therefore, the level of consumption of flat shoes material level, is a comprehensive reflection of enterprise production technology and management