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成本控制新通则第五章成本控制共11条,主要围绕成本控制、费用管理、研发费用管理、社会责任的承担、业务费用的支付、薪酬办法、职工劳动报酬、职工福利、缴纳政府非税收入的义务与权利、企业与个人的支出界限等方面作出规定。一、成本控制和费用管理制度成本控制是指企业按照国家有关财务制度的要求以及自身的财务目标,运用各种成本管理方法,将各项成本掌握在一定范围内的财务活动。企业应当建立成本控制系统,强化成本预算约
Chapter 5 Cost Control Chapter 5 Cost Control A total of 11 cost control, cost management, R & D expense management, social responsibility, business expenses, compensation, compensation for workers and workers, employee benefits, non-tax paid by the government Obligations and rights, business and personal spending limits and other aspects of the provision. First, the cost control and cost management system Cost control refers to the enterprise in accordance with the relevant state financial system requirements and their own financial goals, the use of various cost management methods, the cost of the various financial activities within a certain range. Enterprises should establish a cost control system to strengthen the cost budget about