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全面推行二级核算的出发点 近几年,一汽集团公司坚持不懈地推行“精益生产方式”和进行经济整顿,其目的在于追求利润的最大化。利润=市场价格—产品成本—税金。产品的价格水平是不以企业意志为转移的市场平均价格,税金是国家的政策法规,也是不以企业的意志为转移的。唯有产品的成本水平是由企业的管理水平决定的。推行“精益生产方式”则必须从控制产品的成本水平上下功夫。在企业内部建立一个有效地调节、控制的经济管理中心,强化自我约束机制,使生产者和经营者结为一体——管干也要管算,树立群体的成本意识,追求利润最大化的效益观念,形成稳定的厂内经济秩序。这是一汽车轮有限公司全面推行二级核算的出发点。
The starting point for the full implementation of secondary accounting In recent years, FAW Group Company persevered in the implementation of “lean manufacturing methods” and carried out economic restructuring with the aim of maximizing profits. Profit = market price - product cost - taxes. The price level of the product is not the average market price of the enterprise will be transferred, the tax is the country’s policies and regulations, but also not to business will be transferred. Only the cost level of the product is determined by the management level of the enterprise. The implementation of “lean manufacturing methods” must work hard to control the cost of products. In the enterprise to establish an effective regulation and control of the economic management center, strengthen the self-restraint mechanism, so that producers and managers into one - the management must also count, establish a group of cost awareness, the pursuit of profit maximization of the benefits Concept, the formation of a stable economic order within the factory. This is the starting point for FAW Wheel Co., Ltd. to fully implement the secondary accounting.