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铁煤集团水暖厂推行标准成本管理制度以来,成本管理的重心转移到了具体分厂、车间,作业长从以往只管生产、质量转到还必须管现场成本上来。随之,财务人员在成本管理方面扮演了越来越重要的角色,成为降低现场成本的组织者。财务人员构建成本网络,制定成本管理推进的进度、计划,负责培训作业长成本知识和宣传成本意识,审核分厂、车间成本程序文件,做出月度成本计划,揭示分厂、车间的标准成本差异,进行分厂、车间的成本分析,考核分厂、车间的成本业绩。作业长是降低现场成本的主要责任人。财务人员对成本管理所起的作用是通过作业长传递下去的,虽不直接参与降低现场成本,但财务人员是降低现场成本的组织者。
Since the implementation of the standard cost management system at TieMi Coal Mine Plumbing, the focus of cost management has shifted to the specific branch factories. The workshop and operating chiefs have only managed to produce from the past and the quality has to be transferred to the on-site costs. As a result, finance staff play an increasingly important role in cost management and become organizers of on-site costs. Financial staff to build cost network, develop cost management to promote the progress of the plan, is responsible for training long-cost knowledge and awareness of cost awareness, audit branch, workshop cost program files, make a monthly cost plan to reveal the standard factory cost differences , Carry on the cost analysis of the branch factory and the workshop, test the cost performance of the branch factory and the workshop. The chief operator is the main responsible person for reducing the on-site costs. The role played by finance staff in cost management is conveyed through the operations staff. Although not directly involved in reducing the on-site costs, the finance staff is the organizer to reduce the on-site costs.