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科学、合理的成本管理可以改善经济核算,提升企业管理水平。文章主要从铁路基层单位生产与成本的内在依存关系入手,着重探索了以下控制方式:明确控制导向;细化控制内容;分类定标明责;规范控制程序。总之,我们不仅要从企业管理制度方面,更要从深层次的体制方面大胆探索成本管理的科学方法,以确保基层单位的成本管理真正实现观念创新、管理创新。
Scientific and reasonable cost management can improve economic accounting and enhance the level of enterprise management. The article mainly starts from the intrinsic dependence of the production and cost of railway grass-roots units, and explores the following control modes: clear control direction, detailed control contents, classification and calibration, clear responsibility and standard control procedures. In a word, we not only need to boldly explore the scientific method of cost management from the aspect of enterprise management system, but also ensure that the cost management of grass-roots units truly realize the concept of innovation and management innovation.