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为了加强同营企业的成本管理,促使企业不断降低成本,国家在成本管理上曾先后发布过许多有关的条例和规定,但由于客观情况的变化,原来有些规定已不相通应;有的虽经过修改、补充,显得零星分散,不便查对,因此制定新的成本管理法规,是非常必要的。下面着重结合工业企业的情况,谈点个人初步学习《国营企业成本管理条例》的粗浅体会。一、明确企业成本管理的任务企业的成本管理应有一个明确的目标,根据这个目标,确定各级、各部门、以至每个职工在成本管理上的职责。《条例》规定:成本管理的基本任务是:通过预测、计划、控制、核算、分析和考核,反映企业生产经营成果,挖掘降低成本的潜
In order to strengthen the cost management of joint-venture companies and urge them to continuously reduce costs, the state has issued many relevant regulations and regulations on cost management. However, due to changes in the objective situation, some of the original regulations have been inconsistent; some have passed The amendments and supplements are scattered and inconvenient. Therefore, it is necessary to formulate new cost management laws and regulations. The following focuses on the combination of industrial enterprises and talks about the individual’s preliminary learning of the Regulations on Cost Management of State-owned Enterprises. First, define the task of enterprise cost management The company’s cost management should have a clear goal, according to this goal, determine the responsibilities of each level, each department, as well as each employee in cost management. The “Regulations” stipulates that the basic task of cost management is to reflect the production and operation results of enterprises through forecasting, planning, control, accounting, analysis and assessment, and to uncover potential for cost reduction.