摘要
简介以成本管理为中心的公司运作的基本形式,根据我公司现行运作机制,指出了存在的问题并提出了改进方案,重点探讨了公司职能部门与二级厂矿的责权利落实问题,提出了控制成本的设想。
The paper briefly intriduces cost management for central,the basic form of company operation,according to existing operation mechanism of our company,points out problems and puts forward improvement schemes,discusses how to carry out responsibility,power and interest problems in functional departments and secondary factories and mines of company,and gives some suggestions of cost control.
出处
《甘肃冶金》
2010年第3期174-175,178,共3页
Gansu Metallurgy
关键词
成本管理
激励和约束机制
模拟市场核算
成本否决
资金运作
cost management
excitation and commitment mechanism
simulated market accounting
cost veto
operation of money