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控制,是现代企业管理的重要职能之一。成本控制,系指运用以成本会计为主的各种方法,预先确定成本的计划限额,据以控制费用开支和成本的形成;然后将实际成本和计划限额相比较,以衡量经营管理成绩;并按“例外管理”的原则,纠正不利事项,节约费用开支,以达到提高经济效益的目的。根据上述,开展成本控制,可分为三个步骤进行:第一步,确定成本控制标准成本控制标准是对资源消耗,劳动效率和费用开支规定的数量界限。它包括直接材料、直接人工的标准成本,间接费用预算,各项消耗定额以及每个零部件的目标成本等等。这些
Control, is one of the important functions of modern business management. Cost control refers to the use of various methods based on cost accounting to determine the planned limit of costs in advance so as to control the formation of expenses and costs. The actual costs are then compared with the planned limits to measure the performance of management. According to the principle of “exception management”, rectification of adverse events, cost savings, in order to achieve the purpose of improving economic efficiency. According to the above, cost control can be divided into three steps: The first step is to determine the cost control standard The cost control standard is the quantity limit of resource consumption, labor efficiency and cost expenditure. It includes direct materials, direct labor standard costs, overhead costs, various consumption quotas, and the target cost per part and so on. These ones