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为了保证目标成本的实现,我们从内部挖潜入手,采用了六种控制方法。 1、实行厂部、车间、班组三级成本控制。厂部按季、车间按月召开“过日子”会,做到事先有计划,执行有控制,事后有分析。 2、加强流动资金的控制。我们整顿和健全了有关科室及仓库的帐目,实行资金归口管理,制定流动资金定额,并把定额纳入包保指标,下达到科室,各有关科室再把指标下达到库,做到按月考核。各库按物资名称和物资类别,设材料明细帐,
In order to ensure the realization of the target cost, we started with internal digging and adopted six control methods. 1. Implement three-level cost control at the factory, workshop and team. The factory department held a “live” meeting on a quarterly basis and on a monthly basis in the workshop, so that there was a plan in advance and the implementation was controlled, and there was an analysis afterwards. 2. Strengthen the control of liquidity. We rectified and improved the accounts of relevant departments and warehouses, implemented centralized management of funds, established working capital quotas, and included the quotas into the guarantee indicators, and reached the department. All relevant departments re-submitted the indicators to the library, and achieved monthly assessments. . According to the name of the material and the type of material, each library has a material subsidiary account.