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一、建立科学的成本管理体制经济体制改革内涵,包括成本管理体制改革。而成本管理体制改革的目标模式是“宏观调控、中观考核、微观经营”。成本管理体制改革的核心,应以企业作为成本管理主体为出发点,以国家规定的成本范围控制总成本,在企业内部建立全面的、全过程的、全员的新型成本管理体制。具体的内容要求上应按照成本控制理论从三个方面进行: 1、实行各个主要环节的全面的成本管理,包括内容:成本预测、成本计划、成本控制、成本核算、成本分析、成本检查和考核,要把上述这些工作内容,全面贯穿于生产、技术经营全过程的始终。
I. Establishing a scientific cost management system The connotation of the economic system reform includes the reform of the cost management system. The target mode of the reform of the cost management system is “macro-control, medium-term assessment, and micro-management.” The core of the cost management system reform should be the starting point of the company as the main body of cost management, the total cost controlled by the national scope of costs, and the establishment of a comprehensive, full-process, full-member new cost management system within the company. The specific content requirements should be based on the cost control theory from three aspects: 1, the implementation of all major aspects of a comprehensive cost management, including content: cost forecasting, cost planning, cost control, cost accounting, cost analysis, cost inspection and assessment It is necessary to comprehensively permeate all these tasks in the entire process of production and technology management.