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在市场经济环境中,加强成本费用的管理和控制是提高企业经济效益的根本途径。成本水平的高低决定企业产品盈利多少和竞争力的强弱,也决定企业的生存和发展。实践证明进行成本控制实现降耗增效是企业走出困境、发展生产的必行之路。西安标准件厂在强化内部管理中把目标成本作为管理的核心、紧紧抓住成本管理这个“纲”发展生产、增加产品销售、加强资金回收、投入再生产。在制定目标成本时我们始终遵循以下原则:
In the market economy environment, strengthening the management and control of costs and expenses is the fundamental way to improve the economic efficiency of enterprises. The level of cost determines how much the company’s product profitability and competitiveness, but also determines the survival and development of the company. Practice has proved that implementing cost control to achieve reduction in consumption and efficiency is a must for companies to get out of difficulties and develop production. Xi’an Standard Parts Factory regards the target cost as the core of management in strengthening internal management, closely seizes the “costume management” principle to develop production, increase product sales, strengthen capital recovery, and invest in production. We always follow the following principles when setting the target cost: