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修理费是企业成本制造费中占比例最大的一项费用,它的高低对企业的经济效益影响很大。在目前市场低靡的情况下,企业不能左右市场,只能适应市场,而降低成本是企业生存的关键所在。因此,加强修理费的控制对企业十分重要。多年来,由于计划经济的影响,企业在修理费使用方面存在诸多问题。首先是对修理费的管理不规范,没有专门的制度法规,造成在操作上无法可依;
Repair costs is the cost of manufacturing costs in the largest proportion of a cost, its level of great impact on the economic efficiency of enterprises. In the current depressed market situation, companies can not control the market, only to adapt to the market, and reduce costs is the key to business survival. Therefore, to strengthen the control of repair costs is very important for business. Over the years, due to the impact of the planned economy, enterprises have many problems in the use of repair costs. The first is the non-standard management of repair costs, there is no special rules and regulations, resulting in the operation can not be dependent on;