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随着社会主义市场经济和企业改革的不断深化和完善,成本管理将成为企业管理的一种重要手段和组成部分。从2000年开始,黄委会故县水利枢纽管理局(简称:故县局)在集团公司精细化管理精神的指引下,对如何找到一种科学、高效的管理模式和经济、合理的成本控制模式,以适合故县局更为高效的效益开发之路,进行了积极的探索。文章从故县局开展成本核算实践中取得经验,探讨了该局在实施成本核算中应着重解决的几个基本问题。
With the continuous deepening and perfection of the socialist market economy and enterprise reform, cost management will become an important means and an integral part of business management. Since 2000, the Guxian County Water Conservancy Management Bureau of the Yellow River Committee (hereinafter referred to as “Guoxian County Bureau”), under the guidance of the fine management spirit of the group company, has found out how to find a scientific and efficient management mode and economical and reasonable cost control Mode, in order to suit the county bureau more efficient development of the effectiveness of the road, conducted a positive exploration. The article obtains experience from the cost accounting practice of Guxian County Bureau and discusses several basic problems that the bureau should pay attention to in the implementation of cost accounting.