“费用限额卡”是一些企业用来控制间接费用开支的一种行之有效的办法。但由于“费用限额卡”是由开支部门或车间、分厂掌握的,月份费用限额的测算尺度不可能尽善尽美。为更好地发挥“费用限额卡”的作用,我认为还应采取下列措施: 1.必须认真制订全年综合费用计划数,分析和检查“费用限额”的计划执行情况。或者将计划同上期、上年同期实际数相比较,确定费用实际脱离计划的差异,然后分析脱离计划的原因,给下年度制订全年综合费用计划提供较为可靠的准确的依据。 2.对“费用限额”节约部分与超额部分实行全额奖罚。如果对费用超额部分不罚,制度就没有威力;反之,如果对费用节约部分不奖励有的车间、分厂会将当月用不完的费用领了工具或劳保用品。这样,势必造成另一种变相的浪费。 3.在实施全额奖励的同时,对各车间、分厂的工具间进行清理,建帐,并对主要的工量具、劳保用品等限 “Expense Limit Card ” is an effective way some businesses use to control overhead expenses. However, due to “cost limit card ” is controlled by the spending department or workshop, branch, monthly cost limit measurement scale can not be perfect. In order to better play the role of “cost cap”, I think the following measures should be taken: 1. The annual comprehensive cost plan must be carefully worked out to analyze and check the implementation of the plan of “cost cap”. Or compare the plan with the actual figures of the previous year and the same period of the previous year to determine the actual deviation from the plan and then analyze the reasons for the plan and provide a more reliable and accurate basis for formulating the plan for the full year for the next fiscal year. 2. For the “cost limit” part of the savings and excess part of the full rewards and punishments. If the excessive cost of the part of impunity, the system has no power; the other hand, if the cost savings are not part of the incentive shop, the branch will spend the month inexhaustible costs of the tools or labor insurance products. In this way, it is bound to cause another kind of waste in disguise. 3. In full implementation of the award at the same time, the workshop, branch of the tools between the clean-up, Jian Zhang, and the main measuring tools, labor insurance products limit