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受全球金融危机影响,国内许多大中型企业效益下滑甚至出现亏损,为了生存和发展,势必需要采取各种生产经营策略,在保证质量的前提下,不断降低产品成本,以低成本求效益,要降低成本就必须挖掘企业内部潜力,加强成本管理,将成本管理重心下移到班组,促使以班组成本管理为中心,提高经济运行质量,增强企业经济获利能力。一、实施班组经济核算的重要意义
Affected by the global financial crisis, the profits of many large and medium-sized domestic enterprises have declined or even been lost. In order to survive and develop, it is necessary to adopt various production and business strategies. Under the precondition of ensuring quality, the Company will continuously reduce product costs and seek benefits at low cost. To reduce costs, we must tap the potential within the enterprise, strengthen cost management, shift the focus of cost management to teams and groups, promote the management of team cost as a center, improve the quality of economic operation and enhance the profitability of enterprises. First, the implementation of economic significance of team accounting