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勘察设计单位转企业建制后,国家财政部制定了《勘察设计企业会计制度》,各单位据此实行了成本核算。但是真实、合理的成本核算仅是成本管理的一个良好基础,如何利用它实行成本的全过程、全方位控制,为经营、生产决策及其它经济活动发挥更大的作用,则尚处于探索之中。本文拟就勘察设计单位的成本控制谈点粗浅的思路,以供参考。所谓成本控制是根据一定时期设立的成本管理目标在生产经营耗费发生前和成本形成过程中,对各种影响成本的因素和条件采取预防和调节措施,以保证成本管理目标的实现。在实际工作中,勘察设计单位可以根据自身生产经营特点,在成本发生前、形成过程中和事后三个阶段绕围
After the survey and design institute turned to the establishment of enterprises, the Ministry of Finance formulated the Accounting and Designing Enterprise Accounting System, and all the units conducted cost accounting accordingly. However, a true and reasonable cost accounting is only a good basis for cost management. It is still under exploration how to use it to implement the entire process of cost control and omni-directional control so as to play a greater role in management, production decision-making and other economic activities . This article intends to talk about the cost control survey and design unit shallow ideas for reference. The so-called cost control is based on the cost management objectives established in a certain period of time before the production and operation costs and the formation of costs, various factors affecting the cost and conditions to take preventive and regulatory measures to ensure cost management objectives. In actual work, survey and design units can be based on their own production and management characteristics, in the cost before, during and after the formation of the three phases around