绩效审计在生产计划与控制中的应用

Application of Efficiency Audit in Production Plan and Control

结合济钢绩效审计的实际应用情况,从生产计划制定依据及综合平衡的审计、生产计划完成情况审核、生产作业计划控制的审核3个方面充分论述了绩效审计在生产计划与控制中的作用。济钢自实行绩效审计以来,2007年1-9月份,主导产品中板及中厚板的品种比、高专比分别达到了87.08%和69.76%,新产品开发实现利润近1亿元。

Considering Jinan Steel fact production situation,the application of efficiency audit in production plan and control was discoursed on through making production plan audit,production plan accomplishment audit and production plan control audit.Since Jinan Steel carried on efficiency audit,the production variety and high-quality medium and heavy plate had reached 87.08% and 69.76% from January to September 2007,and the profit had been 0.1 billion yuan through new products' exploitation.