摘要
为适应市场,瑞宝电气公司对原有的成本管理模式进行改革提升,实施预算与合同闭环管理法。该法具有对销售合同支持、对采购合同制约等特点。实施步骤为前期预算的制定、商务合同的签订、产品制造的成本控制、考核分配。通过实施,提升了成本管理水平,2008年降本增效额度达300万元。
In order to adapt the demand of the market,The Reliable Electric Company improved the original cost management model,implemented the closed-loop management in budget and contract. Closed-loop management has characteristics of supporting sales contract,restriction purchasing contract etc. The procedure includes the pre-budget formulation,signing of commercial contract,the cost control of product manufacturing,examining and dispensation. The amount of cost-reducing and benefit-increasing achieved 3 million Yuan in 2008.
出处
《山东冶金》
CAS
2009年第5期162-163,166,共3页
Shandong Metallurgy
关键词
预算与合同
闭环管理法
成本控制
绩效考核
budget and contract
closed-loop management
cost control
performance appraisal
