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为更好地管控制造费用、强化预算牵引作用、实现绩效考核的公平、公正和权责对等,Y公司在全面预算制造费用编制过程中引入成本动因划分机制,通过成本动因牵引对不同制造费用项目进行归类;同时将制造费用的考核模式由单一单位产量耗用模式改为按照成本性态分类考核模式,按照不同成本动因的特点实施不同方式、不同周期的评价。实施成本动因后,Y公司非直接制造成本的管理水平有了一定提升,制造费用的管控方式得到优化。Y公司的实践证明,成本动因管理有助于提升业绩评价的有效性、优化成本核算,并逐步实现成本管理精细化。
In order to better control the manufacturing costs, strengthen the role of budget traction, performance appraisal fairness, fairness and equal rights and responsibilities, Y company in the preparation of comprehensive budget manufacturing cost introduction mechanism of cost drivers, through cost-driven traction on different manufacturing costs Project classification; at the same time the manufacturing cost assessment model from a single unit of production consumption model to the classification according to the cost of performance assessment mode, according to the characteristics of different cost drivers implement different ways and different cycles of evaluation. After implementing cost drivers, the management level of non-direct manufacturing costs of Y Company has been raised to a certain extent, and the management and control of manufacturing costs has been optimized. The practice of Y company proves that the management of cost driver helps to improve the effectiveness of performance evaluation, optimize cost accounting, and gradually realize cost management refinement.