摘要
推行目标成本管理 ,降低产品成本 ,实现成本的目标控制 ,是企业提高经济效益的关键所在。确定目标成本 ,建立核算体系 ;层层落实 ,进行目标分解 ;采取措施 ,加强控制 ;建立激励机制 ,严格奖惩考核等 。
To implement cost management by objective, cutting down costs and realiing the targeting control of costs are the key for enterprises to improve their economic effectiveness. Measures such as to set the targeting costs and establish the accounting system, break down the targeting costs and specify each one's task,enhance control by taking various approaches, set up the stimulating mechanism and strictly conduct the awarding, punishing and checking regulations, have all achieved significant effectiveness.
出处
《经济经纬》
2000年第1期54-55,共2页
Economic Survey
关键词
企业
降耗增效
目标管理
成本管理
cost management by objective
product cost
target control
targets break-up
stimulating mechanism