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近年来,内蒙古大兴安岭林业管理局对所属林业企业进行了成本包干,并将成本指标作为企业晋档升级、兑现承包合同的考核依据之一,收到了显著成效.然而,现行成本控制办法还存在着一些问题和弊端.它们是: 一、成本控制部门与其它有关部门不能很好分工合作、密切配合,致使成本控制软弱无力,难以取得最佳效果。成本指标是企业经济活动的主要指标,它直接关系到人、财、物三个主要管理部门.
In recent years, Inner Mongolia Daxinganling Forestry Bureau has carried out the cost of forestry enterprises involved in the contract, and the cost index as a business upgrade, to honor the contract contract assessment basis, has received significant results.However, the existing cost control methods still exist Some problems and malpractices are: First, the cost control department and other relevant departments can not be well divided and cooperate closely, resulting in cost control is weak and difficult to achieve the best results. The cost index is the main indicator of the economic activity of an enterprise. It is directly related to the three major management departments of people, property and property.