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为了加强企业产品成本的管理,适应经济发展的需要。我们提出:成本管理是企业干部、职工共同参与的贯穿企业生产经营全过程的全面成本管理。因此,可以借鉴全面质量管理中的“PDCA”循环法,建立全面成本管理的“P—D—C—A”模式。该模式运行的基本程序是: 一、决策计划(P) ①根据经营目标和上期成本管理的执行情况进行预测,确定计划目标; ②拟定可行方案,通过优选,制定成本计划。二、控制执行(D) ③分解指标,落实计划任务; ④根据计划(定额、开支标准)对生产费用、实物消耗进行控制。
In order to strengthen the management of enterprise product costs, to meet the needs of economic development. We propose that cost management is a comprehensive cost management that involves the participation of enterprise cadres and employees throughout the entire process of production and operation. Therefore, we can learn from the “PDCA” cycle method in total quality management and establish a “P-D-C-A” model for comprehensive cost management. The basic procedures for the operation of this model are: First, the decision-making plan (P) 1 According to the business objectives and the implementation of the previous period of cost management to predict and determine the objectives of the plan; 2 to develop a feasible program, through the optimization, the development of a cost plan. Second, the implementation of control (D) 3 decomposition of indicators, the implementation of the planned tasks; 4 according to the plan (fixed amount, expenditure standards) on the production costs, physical consumption control.