企业现场部位成本控制

企业现场是生产产品的主要场所,企业现场成本是构成企业成本的最基本的主体部分,因此,能否有效控制企业现场成本关系到企业的总体利润水平和整体经济效益。本文在借鉴国内外先进的成本控制研究的基础上,综合运用现代管理方法。将企业现场的成本控制科学地分解为“作业、设备、质量、能源、材料、安全、工资”的部位控制系列。这对加强科学管理,降低成本,提高企业和社会效益,具有重要的现实意义。

The Location Cost Control in Enterprise workshop

Enterprise workshops are the main locations of making products, the spot cost in enterprise is the most basic main part constituting enterprise cost, so whether the spot cost can be controlled effectively or not is concerned with enterprise's total profit level and whole economic benefit. The thesis, based on analyzing and drawing on the domestic and foreign studies of the cost control of enterprise, by synthetically using the modem management methods, divides scientifically the control system into "activity, equipment, quality, resource, material, safety, salary"series, which has realistic significance to strengthening scientific management, reducing cost, increasing the benefits of enterprise and society.