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一、含义和特点有效成本管理法,就是以市场为导向,以追求效益最大化为目标,以市场可以接受的产品价格为依据,在企业内部核算单位中,按先进合理原则制定目标成本,实行全员、全过程成本控制,动态地模拟市场价格进行成本核算。强化成本考核,实行成本否决制度以达到挖潜增收目的的成本管理方法。核心是模拟市场核算、实行成本否决。本方法具有以下特点: 1.适用性。模拟市场核算,引进市场机制,按照“挖潜增效”、“盈利产品多盈利,亏损产品不亏损”的原则,赶超国内外先进的标准,确定二级厂的产品成本和内部利润;完不成目标成本意味着
I. Meanings and characteristics The effective cost management law is market-oriented and pursues the maximization of profits as the goal. Based on the price of the products that the market can accept, in the internal accounting units of enterprises, the target cost is established according to the principle of advanced rationality. All staff, the entire process of cost control, dynamic simulation of market prices for cost accounting. Strengthen the cost assessment, implement the cost veto system to achieve the cost management method of tapping potential and increasing income. The core is simulation of market accounting and implementation of cost veto. This method has the following characteristics: 1. Applicability. Simulate market accounting, introduce market mechanisms, and follow the principle of “exploiting potentials and increasing efficiency”, “profitable products are more profitable, and loss-making products are not lossy”, and catch up with advanced domestic and foreign standards to determine product costs and internal profits of second-tier plants; Target cost means