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所谓四级成本就是公司、分厂、车间、班组都要核算所属的成本,从源头控制成本也就是从最基层的班组成本控制做起。班组是公司最基本的核算单位,公司各项生产成本技术指标的直接承担者,班组的经营管理水平直接影响公司的效益。成本核算到班组的目的就是通过严格的计算投入、产出,规范生产环节材料、费用管理,采取措施减少不必要的材料能源消耗,提高经济效益。
The so-called four-level cost is the company, branch, workshop, team must belong to the cost of accounting, from the source control costs that is, from the grassroots team cost control start. Team is the company’s most basic accounting unit, the company’s direct bearing on the technical indicators of production costs, the management team has a direct impact on the company’s efficiency. The purpose of cost accounting to the team is to strictly control the input and output, standardize the production of materials, cost management, take measures to reduce unnecessary energy consumption of materials, improve economic efficiency.