摘要
剖析了冶炼机修厂生产指标完成情况和生产成本各项数据的变动因素,分析生产环节中的直接材料、直接人工的变动情况,深入了解成本指标变动的原因以及需要重点管制的方面,提出解决问题的基本措施,实行成本策划,从而增进对成本的投入控制与管理。
The paper dissects the situation on fulfilling the production norm and the variedfactors among cost terms for a smeltery machine maintenance plant, analyses the varied conditionon direct material and amount of work, deeply discusses the reason caused the variation of costnorm and the key terms to be controlled, and suggests such measures to solve problems that weput into effect the cost planning and improve the management of investment in the cost.
出处
《辽宁科技学院学报》
2008年第4期42-44,共3页
Journal of Liaoning Institute of Science and Technology
关键词
成本分析
直接材料
直接人工
解决措施
Analysis of cost
Direct consume of material
Direct amount of manpower
Measures.
