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随着我国现代企业公司制度化改造的进行,许多大企业集团经过合并、重组、改制,与下属企业由不规范的多级法人结构改制成了规范的一级法人结构。目前对大企业集团的成本预算管理,多集中于公司内部资源的分配以及如何构建成本控制框架问题,而分公司尤其是制造企业的分公司是成本中心,其成本通常是从公司项目的实施表现出来,本文将从项目成本预算的角度,研究分公司成本控制方法。
With the institutional reform of modern enterprises in our country, many large enterprise groups have been transformed into standardized first-level legal person structures through the merger, reorganization and restructuring, and the subordinate enterprises have been transformed from non-standard multi-level legal person structures. At present, the cost budget management of large enterprise groups mainly focuses on the allocation of internal resources and how to construct a cost control framework. Branches, especially manufacturing subsidiaries, are cost centers, and their costs are usually calculated from the performance of the company’s projects Out, this article from the project cost budget point of view, the branch cost control methods.