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一、成本计划与财务监督工业企业的成本计划是企业生产技术财务计划的有机组成部分。它是有计划地降低产品成本的重要手段。企业必须在成本预测的基础上,根据生产计划和成本降低任务,结合市场情况,深入挖掘内部潜力,从提高经济效益出发,按年、按季认真编制成本计划,确定各种产品的计划成本。企业间围绕经济效益的竞争离不开产品成本的竞争。因此,编制科学的、富有竞争力的成本计划,对工业企业来说,就越来越具有重要的意义。成本计划包括三个组成部分,即全部商品成本计划,可比产品成本降低计划,以及主要产品单位成本计划;成本计划指标体系主要由全部产品总成本指标,可比产品成本指标,主要产品单位成本指标以及可比产品成本降低额和降低率指标※,不可比产品成本指标所构成。工作的重点应该是: 第一,审查编制计划的基础资料。包括原材料、物资的消耗定额和工时定额,进一
I. Cost Planning and Financial Supervision The cost plan of an industrial enterprise is an integral part of the company’s production technology financial plan. It is an important means of systematically reducing product costs. Enterprises must base on the cost forecast, in accordance with the production plan and cost reduction tasks, and combine the market conditions to dig deeper into the internal potential. Starting from the improvement of economic efficiency, the cost plan should be carefully compiled on a yearly basis and on a quarterly basis, and the planned costs of various products should be determined. The competition for economic efficiency among enterprises cannot be separated from the competition of product costs. Therefore, the preparation of scientific and competitive cost plans is of increasing importance to industrial enterprises. The cost plan consists of three components, namely the total cost of goods plan, the comparable product cost reduction plan, and the main product unit cost plan; the cost plan indicator system is mainly composed of total product cost indicators, comparable product cost indicators, and major product unit cost indicators. Comparable product cost reduction and reduction rate index ※, can not be composed of product cost indicators. The focus of the work should be: First, review the basic data of the preparation plan. Including the consumption quota of raw materials and materials and the fixed time quota.