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长期以来,企业成本控制主要是由财务部门进行的,这种传统的控制方式受到可控范围和制控能力的限制,成本控制效果不够理想。因为,成本控制不是财务部门一个单位的事,也不只是生产部门及其它某个部门的事情,而是一个严密的系统工程。是由产品设计、技术、供应、生产、运输、财务及其它管理部门,即全员、全过程、全方位的共同努力,为实现目标成本所形成的完整的成本控制系统。因此要
For a long time, enterprise cost control is mainly carried out by the finance department. This traditional control method is limited by the controllable range and control ability, and the cost control effect is not ideal. Because cost control is not a unit of the financial department, nor is it a matter of the production department and of any other department. It is a rigorous systematic project. Is a complete cost control system formed by product design, technology, supply, production, transportation, finance and other management departments, that is, full-time, whole-process and all-round cooperation to achieve the target cost. So want