试论成本费用指标的归口分级管理责任制度

Discuss for Classification Management Responsibility System of Cost Expense Index

企业实行成本费用指标的归口分级管理是企业挖掘内部潜力，大力压缩成本指标的有效途径。介绍了建立成本费用指标归口分级管理责任制度的基础、步骤及应注意的问题。

Implementing classification management for cost expense index is a effective way to tap the internal catent power and reduce cost index.The foundation,steps and notes for establishing classification management responsibility system of cost expense index are introduced.