论文部分内容阅读
事前成本控制是企业根据事先建立的成本管理目标,在投入生产(或提供劳务)之前对影响成本的各种因素采取的一系列调控措施,最终达成管理目标的行为,是成本会计的一项重要内容。事前成本控制作为成本控制的一个重要阶段,在现代的企业得以更多应用,它对企业运营成本的控制起到了重要作用。本文主要阐述了事前成本控制的主要内容及控制方法,结合企业的事前成本控制实例,探讨了事前成本控制在企业实际生产(或提供劳务)的作用及应用。
Ex-ante cost control is a series of measures taken by a company to control various factors that affect cost before it is put into production (or provide labor service) according to the pre-established cost management goal. Ultimately, it is an important cost accounting content. As an important stage of cost control, ex-ante cost control can be applied more in modern enterprises. It plays an important role in controlling the operating cost of an enterprise. This article mainly elaborates the main content and control method of ex-ante cost control, and discusses the function and application of ex-ante cost control in the actual production (or providing service) of enterprises in combination with the ex ante cost control example of the enterprise.