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定额管理是企业内部控制的重要手段之一,它作为一种成本管理方式,长期运用于传统生产领域。定额管理研究力求拓展“定额管理”运用范围,在充分开展调查研究的基础上,全面分析企业成本费用的组成结构、职能性态、关联关系以及驱动因素,深入探讨以“定额管理”作为成本管理重要工具的可行性,探索“定额管理”在全面预算和对标工作中的运用,进而以“定额管理”完善和改进企业的内部控制体系。
The quota management is one of the important means of internal control of an enterprise. As a cost management method, quota management has been applied to the traditional production field for a long time. The research of quota management seeks to expand the scope of application of “quota management”. Based on the full investigation and research, a comprehensive analysis of the composition, function, relationship and driving factors of enterprise cost and expense is carried out, “As an important tool for cost management, we explore the application of” quota management “in the overall budget and benchmarking work, and then improve and improve the internal control system of the enterprise with” quota management ".