地勘单位目标成本管理的难点与对策

A Knotty Problem and Measures of Cost Management by Objectives in Geological Prospecting Institutions

目标成本管理不仅伴随着地勘单位生产、经营活动的全过程,而且渗透在生产、经营的各个环节。它们各要素之间既相互联系又相互制约。然而,任何一个管理手段或管理模式都有它本身固有的两重性,在实际运作中,必将或多或少地暴露出一些问题。这些问题应着重在“领导重视、全员参与、优化设计、完善办法、精神文明”等五个方面进行整改。

Cost management by objectives accompanied by the process of production and operating activities but also penetrate into all links in the production chain and operating.All the factors are interrelated and interact on each other.However,any management method and pattern has inherent duality of itself;and in actual situation,some problems are sure to expose more or less.For solving these problems,focuses should be placed on: Leaders' attaching importance to,participation of all workers and staffs,optimizing design,completing measures and spiritual civilization.