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三、机場成本的事先控制 (一)什么是机場成本的事先控制机場生產費用支出的書先控制是机場成本核算中的一个重要环節,是推动不断降低成本的有力保証。它采取簡便易行的方法,在生產費用支出前進行有計划的、合理的控制,使机場直接費用不超出月度机場成本計划指标,从而及时的、有效的防止或杜絕人力、物力和財力的浪費。“控制”不是机械的“限制”,而是在必需保証生產
Third, the prior control of airport costs (A) What is the airport cost control in advance of the airport cost of production book control is an important part of the airport cost accounting, is to promote a continuous reduction of cost a strong guarantee. It adopts a simple and easy method to carry out planned and reasonable control before production expenses so that the direct costs of the airport do not exceed the targets of monthly airport cost plans so as to prevent or eliminate the waste of manpower, material and financial resources promptly and effectively . “Control” is not a mechanical “limit” but a necessity to ensure production