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长期以来,企业受计划经济模式影响,形成了固定的管理方法,决策者不明白本企业的成本构成情况,缺乏抓好成本管理和成本控制的主动性。要改变这种状况,实现企业真正的效益,就要以成本管理和成本控制为中心,以调动劳动者积极性、创造性为动力,以要素转化为手段,达到规范管理。 物质材料的肖耗和工人的劳动消耗是构成成本的两大要素。至于劳动者为社会新创造的价值部分,系企业的纯收入,我们通常把这两大要素称为物化劳动和活劳动。从两大要素的构成比重看,物化劳动占较大的份量,活劳动相对小得多。由此,要解决好成本控制这个矛盾,就要抓庄矛盾的主要方面,即物化劳动的控制。
For a long time, enterprises have been affected by the planned economic model and have formed a fixed management method. The decision makers do not understand the cost structure of the company and lack the initiative in cost management and cost control. To change this situation and realize the real benefits of the enterprise, we must focus on cost management and cost control, mobilize the enthusiasm of the laborers and creativity as the driving force, and use factor transformation as a means to achieve standardized management. The consumption of physical materials and the labor consumption of workers are the two major elements of the cost. As for the new value created by the laborers for the society, it is the net income of the company. We usually call these two elements “materialized labor and living labor.” From the perspective of the composition of the two major elements, materialized labor accounts for a larger proportion, and living labor is relatively smaller. Therefore, to solve this contradiction of cost control, we must grasp the main aspects of Zhuang contradiction, that is, the control of materialized labor.